ORDER
C. Satapathy, Member (T)
1. We have before us an application for Rectification Of Mistake (ROM-730/01) and a Miscellaneous Application (915/01) in respect of Tribunal’s Order No. 3039/WZB/1998/C-I dtd.17/07/1998 passed in Appeal No. E/509/93-Bom. We also have before us fresh appeals and stay application (E/709 & 710/02-Mum and E/S/577 & 600/02-Mum) arising out of fresh adjudication and appeal proceedings initiated pursuant to the said Tribunal’s Order No. 3039 dtd.17/07/1998.
2. First, we take up the ROM Application and Miscellaneous application for consideration. After hearing both sides and perusal of case records including the Miscellaneous order of the Larger Bench No. M/76-77/03-NB-C dtd. 10/03/2003 rendered on reference from this Bench, we note that omission to cite an authority of law cannot be a ground for review of a judgment on account of error apparent on the face of records. We, however, find force in the contention of the appellants that in Para 11 at Page 15 of the Tribunal’s Order dtd.17/07/1998, thee is inadvertent error in recording that the respondents are liable to pay duty of Rs. 86,737.05/-. It is seen from Annexure B to the impugned Show Cause Notice that the total demand was to the extent of Rs. 86,737.05/- which comprised of four different items. The appellants raise no dispute regarding their liability to pay duties of Rs. 15,800/- and Rs. 1052.10 in respect of the first and second Sr.Nos. in the said Annexure B to the Show Cause Notice. As far as Sr.No. 3 & 4 of the said Annexure B is concerned, one deals with excess of goods and the other deals with shortage of goods. In respect of these two Sr.Nos., the Tribunals’ order dtd.17/07/1998 has categorically confirmed the order of the lower authority. In other words, the Tribunal has upheld the order of the lower authority for confirmation of duty on 422 LM only against Sr.No. 3 & 4 of the Annexure B to the Show Cause Notice.
4. As such, we clarify that the respondent are require to pay duty of Rs. 15,800/- against Sr.No. 1, Rs. 1052.10 against Sr.No. 2 and Appropriate duty to be quantified on a quantity of 422 LM against Sr.No. 3 & 4 of Annexure B to the Show Cause Notice instead of Rs. 86,937.05 as inadvertently mentioned in the Tribunal’s order dtd.17/07/1998.
5. Consequent to such rectification, we set aside the subsequent orders passed by the lower authorities and allow the appeals (E/709 & 710/02-MUM) by way of remand to the original authority with the direction to pass a fresh order in regard to qualification of duty liability, confiscation, redemption fine and penalty in terms of the Tribunal’s order dtd.17/07/1998 keeping in view the rectification as allowed above.
(Pronounced in Court)