{"id":254931,"date":"2021-09-30T16:00:56","date_gmt":"2021-09-30T10:30:56","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=254931"},"modified":"2021-11-20T09:38:19","modified_gmt":"2021-11-20T04:08:19","slug":"if-the-issue-was-not-argued-during-hearing-and-while-dictating-the-order-in-the-open-court-can-it-be-raised-later-for-rectification","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/30\/if-the-issue-was-not-argued-during-hearing-and-while-dictating-the-order-in-the-open-court-can-it-be-raised-later-for-rectification\/","title":{"rendered":"CESTAT | If the issue was not argued during hearing and while dictating the order in the open court, can it be raised later for rectification? Tribunal answers"},"content":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT):<\/strong> The Coram of Ashok Jindal (Judicial Member) and P.V. Subba Rao (Technical Member) dismissed an application which the Revenue had filed for rectification of mistake on the ground that while entertaining the appeal, this Tribunal had dismissed the appeal filed by the Revenue without considering the fact that the process of digitations of data was also a process of manufacture or not?<\/p>\n

Authoritative representative submitted that the adjudicating authority had erred in holding that the process of digitations of data was also a process of manufacture on which this Tribunal had not given any finding.<\/p>\n

Counsel for the respondent submitted that during the course of hearing AR was present in the Court and the order had been dictated by this Tribunal in the open court. There was no argument made by AR for the said issue, therefore, there is no merit in the application for rectification of mistake.<\/p>\n

The Tribunal observed that the fact that order was dictated by this Tribunal in the open court and the issue with regard to the process of digitations of data was also a process of manufacture was not argued is not in dispute. The Tribunal further relied upon the judgment of the Tribunal in Hindustan Zinc Ltd<\/em>., 2015 (318) ELT 614 (SC) and quoted,<\/p>\n

\u201cThis appeal is preferred against the order dated 6th September, 2002 passed by Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as <\/em><\/p>\n

\u201cCEGAT\u201f for short) in the rectification application which was preferred by the Department. By the said order, the CEGAT has dismissed the application with the observations that the issue raised in the rectification application was not argued at the time of hearing of the main case. This aspect could not be disputed by the learned senior counsel appearing for the Department.<\/em><\/strong><\/p>\n

Having regard to the above, we do not find any error in the order dated 6th September, 2002 passed by CEGAT.\u201d<\/em><\/strong><\/p>\n

The Tribunal finally dismissed the applications holding that the issue was not argued at the time of hearing and while dictating the order in the open court, thus there is no mistake apparent on record.<\/strong>[CCE & ST v. NIIT GIS Ltd., 2021 SCC OnLine CESTAT 2582<\/b><\/a>, decided on 24-09-2021]<\/p>\n

\n

Suchita Shukla, Editorial Assistant has reported this brief.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ashok Jindal (Judicial Member) and P.V. Subba Rao (Technical Member) dismissed <\/p>\n","protected":false},"author":67011,"featured_media":201689,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[30472,47314,30320,30345],"class_list":["post-254931","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-errors","tag-hindustan-zinc-ltd","tag-order","tag-rectification"],"yoast_head":"\nCESTAT | If the issue was not argued during hearing and while dictating the order in the open court, can it be raised later for rectification? 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The Tribunal dealt with two issues (a) whether to ratify\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":264363,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/25\/excise-duty\/","url_meta":{"origin":254931,"position":4},"title":"P&H HC | Entitlement to compensation on general principles for inordinate delay in receiving monies due; Interest on refund of excise duty granted","author":"Editor","date":"March 25, 2022","format":false,"excerpt":"Punjab and Haryana High Court: The Division Bench of Ajay Tewari and Pankaj Jain, JJ., contemplated the appeal where the interest on refund of excise duty was rejected by the authorities. 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Factual Matrix of the case:\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":238280,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/10\/30\/cestat-demand-of-interest-to-be-calculated-from-the-date-of-determination-of-due-amount-till-actual-date-of-payment-of-duty-tribunal-allows-appeal\/","url_meta":{"origin":254931,"position":5},"title":"CESTAT | Demand of interest to be calculated from the date of determination of due amount till actual date of payment of duty; Tribunal allows appeal","author":"Editor","date":"October 30, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member), allowed an appeal which was filed aggrieved by the judgment and order given by Commissioner (Appeals). The issue before the Tribunal was whether the demand of interest was to be calculated from the date of clearance of goods\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/254931","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=254931"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/254931\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=254931"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=254931"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=254931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}