2020 (7) TMI 294

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....rder the demand on "shifting of overhead cables/wires" is set aside. However, it is typed that "the order to that extent is upheld" the same is impressed upon to be a typing error and, accordingly, is prayed to be rectified. 2. In addition, it is further submitted that certain points argued by the appellant could not have been considered as no findings have been given for the same. In this respect para-13 of the order is impressed upon where appellant is held to have a bona-fide impression. However, no order as far as imposition of penalty is concerned, has been passed. Similarly, para-12 of the order though speaks about composition scheme to be a beneficial legislation and, therefore, implications have to be in favour of assessee. Howev....

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....sed and thus is an error. Hence, we have no hesitation to hold that the word "upheld" in the above para is a typographical error. It should be read as " the order to that extent is hereby set aside". 6. With respect to the remaining mistakes as pointed out by the applicant since those have been objected as being out of scope of the rectification, we first need to highlight the scope of rectification. The Tribunal no doubt can recall its order in view of Section 129 B (1) of Central Excise Act, 1944. The issue is otherwise no longer resintegra. Hon'ble Apex court in the case of Honda SIEL Power Products Ltd. Vs. CIT (2007) 12 SCC 596 has held that the Tribunal has power to rectify the mistake provided the same apparent on its record. ....