Customs, Excise and Gold Tribunal - Tamil Nadu
Commissioner Of Central Excise, ... vs Madras Electro Castings on 27 September, 2001
JUDGMENT
S.L. Peeran
1. Three appeals filed by the importer were disposed of by Final Order No. 269 to 271/2001 dated 9.2.2001. In the cause title the authority's name has been shown as Commissioner of Customs, Madras while the impugned order had been passed by the Collector of Central Excise and (Customs), Madras issued from the Office of the Collector of Central Excise, Madras-34. The Commissioner has filed this ROM application stating that in the cause title the mention of Commissioner of Central Excise should have been, instead of Commissioner of Customs, Madras.
2. We have heard both sides.
3. We notice from the impugned order that the name of the Commissioner has been given and mentioned as Collector of Central Excise (Customs) Madras. Therefore, the stenographer has taken the order to have been passed by the Commissioner of Customs. However, as the same has been issued from the Office of the Collector of Central Excise Madras, the prayer made by the Commissioner for change of cause title in terms of Order-in-Original is accepted the applications are allowed.
(Dictated & Pronounced in open