ORDER
T.P. Nambiar, Member (J)
1. This is an appeal filed by the appellant against the orders passed by the Collector (Appeals). In the impugned order he held that the provision of Notification No. 175/86-CE cannot apply for the financial year 1985-86 as far as the appellants are concerned. He also held that for the month of March it is covered by notification No. 213/86-CE though it was issued on 25.3.1986.
2. The learned advocate Shri Ramesh Ananthan stated that only point which he is canvassing before us is that there was a calculation mistake done by the original adjudicating authority while the relief was granted to the appellant in terms of Notification No. 213/86-CE. In this connection, he pointed out that this plea was taken-up before the Collector (Appeals) and he merely brushed aside this plea of the appellant holding that the error of calculation is in the nature of a new evidence and it is not permissible to be looked into at the appellate’s stage.
3. Heard the JDR Shri Section Murugandi for the department. He reiterated the reasons in the impugned order.
4. We have considered the submissions of both the sides. It is now seen that the plea made by the appellant before the Collector (Appeals) was that there was a calculation mistake in granting the benefit of Notification No. 213/86. The Collector in the impugned order held that this is a plea in the nature of an evidence and the same is barred under Rule 215 of Central Excise Rules. We are unable to agree with this finding of the learned Collector (Appeals). The plea of re-calculation on the ground that the calculation was not correctly done is not in the way of an evidence but it is only an arithmetical error which has occurred during calculation of the duty in terms of the benefit given under Notification 213/86. In our view, it is only an appreciation of the materials which are already on record and to rectify the error which is crept into while the calculation was done. Therefore, the appellant is entitled for the correction, if any, in this regard and for this purpose the matter requires to be remanded to the original adjudicating authority and accordingly we allow this appeal by way of remand to the original adjudicating authority for re-calculating the amount, if any, after affording an opportunity of hearing to the appellants in this case. The amount of Rs. 20,000/- already deposited by the appellant as pre-deposit shall abide by the final result in the de novo adjudicating proceedings.
(Pronounced and dictated in the open court).