Section 74 of the Finance Act, 1994 — Rectification of Mistake – The petitioner challenged a communication dated 23.01.2018 by respondent no.3. The Advocate appearing for the petitioner submitted that the impugned communication is in the teeth of section 74 (1) of the Finance Act, 1994 which provides “with a view to rectifying any mistake apparent from the record, the Central Excise Officer who passed any order under the provisions of this chapter may, within two years of the date on which such order was passed, amend the order.” The court observed that a perusal of the impugned communication dated 23.01.2018 reflects that it was the Joint Commissioner who had communicated stating that the Commissioner was of the opinion that the points raised in the application were not covered under section 74 of the Act. There is no written order of the Commissioner disposing the application for rectification of mistake as required under section 74. The counsel for the respondents submitted that it would be appropriate if the application for rectification of mistake is considered by the Commissioner and disposed by a written order.

Held that:- The Hon’ble High Court set aside the impugned communication dated 23.01.2018 and directed the Commissioner to take on board the application for rectification of mistake filed by the petitioner, consider the same and dispose it by a written order.