Customs, Excise and Gold Tribunal - Delhi
Cce, Indore vs M/S. New Vikarm Cement And Others on 5 January, 2001
ORDER
G.R.Sharma:
1. Arguing the ROM Shri Pushkarna, Ld. DR submits that by the impugned order, the Tribunal disposed of two orders and while regarding the facts of the case, the Tribunal had observed "The issue relates to Modvat credit of material handling equipment".
He submits that it was not only material handling equipment covered by two appeals but it was also Electric Control Panel which was the subject matter in one of the appeals. He submits that thus there has been a mistake in the order of the Tribunal and prays that the mistake may be rectified.
2. I have perused the impugned order. On perusal of this order, I find that the Tribunal has mentioned that the issue relates to Modvat credit on material handling equipments. I also note that this impugned order covered two appeals, one was of Vikram Cement and second was new Vikram Cement. I also find that in one of the appeals the item involved was also Electric Control Penal which does not find mentioned in the paragraph containing the facts of the case. I therefore, find that there is a mistake apparent on the face of the record. Therefore, the application for rectification of mistake is allowed and the first sentence should be read as "The issue relates to Modvat credit on material handling equipments and Electric Control Penals".
3. The application for rectification of mistake is allowed in the above terms.
Dictated in the open Court.