While deciding an appeal by the Revenue, Hon’able HC noticed an inadvertent error that:
In appeal, the learned Tribunal accepted the appeal of the assessee. Challenge in the appeal by the assessee before the Tribunal was in respect of the payment of interest and penalty. It is the said amount which was set aside by the Tribunal but it appears that by mistake the word tax has been used in the impugned order, whereas it should have been interest.
While Dismissing the appeal, HC has corrected the error as,
Therefore, we do no find the first substantial question of law arises for consideration as it is an inadvertent mistake in the order passed by the Tribunal which has led Revenue to frame the said question. The order of the Tribunal shall be read as the setting aside of interest and penalty alone.
Commissioner of Central Excise, Chandigarh Versus M/s DOEACC Centre – PUNJAB and HARYANA HIGH COURT
