ORDER
Lajja Ram
1. In the present application for rectification of mistake, the Commissioner of Central Excise, Chandigarh had prayed as under:-
“1. M/s. Govt. Joinery Mills, Srinager filed an appeal before CEGAT against the Order-in-Appeal No.762-764/CE/Chd/91 dated 23.5.91; which under the amount of differential duty involved is mentioned as Rs.2,60,095.78, Rs.67,755.50 & Rs.1,39,856.02 which has erroneously been mentioned in para 3 of the Final Order No.812-814/99 D dated 2.9.99 as the value of the clearance during the period 1988-89 as Rs.4,61,354.23 in appeals No.E/3451-3453/91-D.
2. It is humbly prayed that CEGAT final order No.812-814/99-D dated 2.9.99 may be rectified for apparent error in the face of facts that it is the amount of differential duty involved during the period 1988-89 and not the value of clearance made during the period 1988-89 and the necessary corrigendum may be issued.”
2. Shri Ashok Mehta, SDR appeared for the appellants/Revenue submits that in para-3 of the order, it has been mentioned that the value of clearances of the appellants’ unit during the period 1988-89 was Rs.4,61,354.23 while in fact, this was the amount of duty which has been paid by the appellants. He submits that the observation that the value of clearances was much less than Rs.7.5 lakhs, is an error apparent on record and means to be rectified.
3. Shri Gh. Qadir, Dy. Manager (Law) agrees that this is a mistake. He however pleads that this rectification will have no effect on the conclusions drawn and the decision arrived at.
4. Considered.
5. On going through the record, we find that in para-3, “In fact, in the comments by the Asstt. collector of Central Excise at the time of the hearing of the stay application, the value of clearances during the period 1988-89 has been shown as Rs.4,61,354.23, which were mush less than Rs.7.5 lakhs should be read as under:-
” In fact, in the comments by the Asstt. Collector of Central Excise at the time of the hearing of the stay application, the duty paid during the period 1988-89 has been shown as Rs.4,61,354.23, which shows that the unit was working under the small scale exemption during the year 1988-89.”
6. The order is rectified accordingly. It will have no effect on the operative part of the order. Ordered accordingly.
Order dictated & pronounced in the open court on 2.3.2001.