Excise tribunal cannot change the final order

The Supreme Court stated last week that the Excise Appellate Tribunal cannot revise its final order on an application for rectification of errors in its order. It can only remove errors apparent on the record, the court stated in the case, Commissioner of Excise, Mumbai vs RDC Concrete (India) Ltd . In this case, the tribunal had upheld the demand for a hefty duty and imposed penalty on the company and its directors. However, when the company sought ‘rectification’ of the order, the tribunal took a different view and withdrew the demand and penalty. The authorities moved the Supreme Court, and it set aside the latter order exonerating the company and its directors.