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Issues:
Rectification of mistake in a Final Order dated 6-12-2004 passed by the Tribunal. Analysis: The appellant sought rectification of a Final Order dated 6-12-2004, alleging jurisdictional issues and bias. The appellant argued that de novo proceedings couldn't confer authority on the Original authority to pass orders for all parties involved. Additionally, the appellant claimed bias as the Member who passed the order was previously involved in cases where his decisions were set aside. The appellant cited Lord Denning's 'Discipline of Law' to support the bias claim. The appellant contended that the order was full of mistakes and not legally sound. The Tribunal, in response, clarified the distinction between rectification and review under Section 35C(2) of the Central Excise Act, 1944. The Tribunal noted that rectification is limited to errors apparent on the face of the record, not a review of the order. The Tribunal rejected the appellant's plea to set aside the Order-in-Appeal, stating it would amount to a review, a power not conferred. The Tribunal addressed the bias allegation, explaining that all orders passed by the Member were transferred to another Bench. The Tribunal emphasized that objections should have been raised during the appeal hearing, not after the order was passed. The Tribunal cited relevant case laws on rectification of mistakes, emphasizing that only errors glaringly evident without elaborate arguments can be rectified under Section 35C(2). The Tribunal highlighted that if an argument is raised but no finding is given, it does not constitute an error apparent from the records. Ultimately, the Tribunal rejected the application for rectification of mistake based on the above findings and legal principles. In conclusion, the Tribunal dismissed the application for rectification of mistake, upholding the Final Order dated 6-12-2004. The detailed analysis addressed the appellant's jurisdictional concerns, bias allegations, legal errors in the order, and the legal principles governing rectification under the Central Excise Act, 1944.
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