2006 (2) TMI 313 - AT - Central Excise

Summary

Issues:
1. Recall of order dated 8-11-2005 allowing Appeal No. E/922/2001 and dismissing Appeal No. E/3746/98.
2. Grounds for recall based on absence of notice for hearing and announcement made in open court on 17-6-2005.
3. Applicability of the decision of the Apex Court in the case of J.K. Synthetics Ltd., 1996 (86) E.L.T. 472 (S.C.) in the present case.

Issue 1:
The judgment pertains to applications filed for the recall of an order dated 8-11-2005 that allowed Appeal No. E/922/2001 and dismissed Appeal No. E/3746/98. The appellants sought the recall of this order based on certain grounds.

Issue 2:
The appellants argued that they were not given notice for the hearing on 8-11-2005 and that on 17-6-2005, the bench had adjourned the matter to 28-10-2005 pending a decision in a related High Court case. The appellants contended that the order passed on 8-11-2005 overlooked the bench's announcement on 17-6-2005 and their attendance on 28-10-2005. The respondent, however, argued that the appellants were on notice for 28-10-2005 and specific notice was not required due to the rolling list procedure. The Tribunal noted that the issue regarding the High Court judgment had been decided on merits, thus rejecting this ground for recall.

Issue 3:
In analyzing the case, the Tribunal referred to the decision of the Apex Court in J.K. Synthetics Ltd., 1996 (86) E.L.T. 472 (S.C.). It was observed that the order dated 12-4-99 of CEGAT needed to be recalled based on the settled law by the Apex Court. Consequently, the applications for recall were allowed, and the appellants were to be listed in due course, with the applications being disposed of accordingly.

This judgment highlights the importance of proper notice in legal proceedings and the significance of adhering to court announcements. It also underscores the application of established legal precedents, such as decisions by higher courts, in determining the outcome of cases.