| SooperKanoon Citation | sooperkanoon.com/23682 |
| Court | Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi |
| Decided On | Jun-08-2001 |
| Appellant | Cce, Delhi-iii |
| Respondent | M/S. Jindal Strips |
Excerpt:
1. according to the revenue there is an error apparent from the record in mentioning only on error in appeal in the cause title of the final order no. a/1085-92/99-nb dated 30.11.99, since the order disposed of three orders in appeal. there is a further error in wrong mention of amount of modvat credit proposed to be recovered - amount shown in the tribunal's order is rs. 28,23,435/- which pertains only to one show-cause notice and the total amount involved is rs. 64,87,821/-.2. upon hearing both sides, we are satisfied that the above two mistakes have arisen and we, therefore, rectify the final order by correcting the cause title to include order-in-appeal no. 330-ce-tlh/98 and 331-ce-tlh/98. we also correct the mistake in paragraph 2 by substituting the figure of rs. 64,87,821/- for the figure of rs. 28,23,435/-.
Judgment: 1. According to the Revenue there is an error apparent from the record in mentioning only on error in appeal in the cause title of the Final Order No. A/1085-92/99-NB dated 30.11.99, since the order disposed of three orders in appeal. There is a further error in wrong mention of amount of modvat credit proposed to be recovered - amount shown in the Tribunal's order is Rs. 28,23,435/- which pertains only to one show-cause notice and the total amount involved is rs. 64,87,821/-.
2. Upon hearing both sides, we are satisfied that the above two mistakes have arisen and we, therefore, rectify the final order by correcting the cause title to include order-in-Appeal No. 330-CE-TLH/98 and 331-CE-TLH/98. We also correct the mistake in paragraph 2 by substituting the figure of Rs. 64,87,821/- for the figure of Rs. 28,23,435/-.