C.C.E, Kanpur Vs. M/S. Kothari Products Ltd. - Court Judgment

Excerpt:

.....dated 10.7.97 dismissed the appeal filed by the revenue. thereafter, the revenue filed an application for rectification of mistake in the final order passed by the tribunal. the rectification of mistake application was disposed of by misc. order no. m/511/98-nb(s) dated 17.11.98 on the ground that when a gahnite taken in the appeal was not taken at the time of arguments, is not an error apparent on record. "whether the hon'ble tribunal is correct in not rectifying a mistake apparent from record merely because the judgement was dictated in open court in the presence of departmental representative." 5. the rectification of mistake application, filed by the revenue, was dismissed on the ground that the plea raised by the revenue in the grounds of appeal was not taken at the time of arguments. whereas now the revenue wants to refer the question of law "whether the hon'ble tribunal is correct in not rectifying a mistake apparent on record merely because the judgement was dictated in open court. this question of law does not arise out of the misc. order passed in rectification of mistake application filed by the revenue.6. in view of above discussion, i find no merit in the.....

Judgment:

1. The revenue filed this reference application for referring the question of law to the Hon'ble High Court arising out of Misc. order passed in the Rectification of Mistake Application.

2. The Tribunal, vide final order No. A/563/97-NB(S) dated 10.7.97 dismissed the appeal filed by the revenue. Thereafter, the revenue filed an application for rectification of mistake in the final order passed by the Tribunal. The rectification of mistake application was disposed of by Misc. Order No. M/511/98-NB(S) dated 17.11.98 on the ground that when a gahnite taken in the appeal was not taken at the time of arguments, is not an error apparent on record.

"Whether the Hon'ble Tribunal is correct in not rectifying a mistake apparent from record merely because the judgement was dictated in open Court in the presence of departmental representative." 5. The rectification of mistake application, filed by the revenue, was dismissed on the ground that the plea raised by the revenue in the grounds of appeal was not taken at the time of arguments. Whereas now the revenue wants to refer the question of law "whether the Hon'ble Tribunal is correct in not rectifying a mistake apparent on record merely because the judgement was dictated in open Court. This question of law does not arise out of the Misc. Order passed in rectification of mistake application filed by the revenue.

6. In view of above discussion, I find no merit in the application and the same is rejected.