2006 (9) TMI 434 - AT - Central Excise

Summary

Issues: Application for rectification of mistake regarding the Tribunal's order.

In this case, the applicant filed an application for rectification of mistake against the Tribunal's order dated 16-10-2003. The Technical Officer initially rejected the application as belated. However, the Hon'ble High Court of Gujarat directed the Tribunal to hear the application and dispose of it on merits. The matter was brought before the Tribunal for consideration.

Upon reviewing the submissions from both parties, the Tribunal noted that the appeal had been disposed of ex-parte, with only one ground of appeal being considered out of all the grounds filed by the applicant. Specifically, ground No. 3 challenging the findings of the Commissioner (Appeals) regarding the function of the product to commercial nomenclature was not addressed in the Tribunal's decision.

Given that a significant contention of the applicant was overlooked in the ex-parte order, the Tribunal identified an apparent error in the order dated 10-10-2003. Consequently, the Tribunal decided to recall the previous order and restore the appeal to its original number. The registry was directed to list the appeal for hearing in its turn, ensuring that all grounds of appeal are duly considered and addressed.

The Tribunal pronounced this order in open court on 29-9-2006, rectifying the mistake in the previous decision and providing the applicant with the opportunity for a fair hearing on all grounds of appeal.