2007 (8) TMI 572 - AT - Central Excise

Summary

Issues:
Rectification of mistake in the final order passed by the Tribunal regarding the disposal of applications/letters addressed to the Department by the assessee as per the directions of the High Court.

Analysis:
The Department filed an application for Rectification of Mistake in the final Order passed by the Tribunal, which set aside the Order of the Commissioner of Central Excise. The High Court had given directions for disposal of applications, emphasizing the importance of maintaining fairness and considering all contentions. The Commissioner's Order observed repetitive correspondence and allowed the assessee to approach the Department within three days if any issues were not addressed. Dissatisfied with the Commissioner's Order, the assessee approached the Tribunal seeking quashing of the Order and necessary directions.

The Tribunal considered the merits of the appeal, including the writ directions, and passed an Order. The Department contended that the Tribunal did not discuss the appealability of the Commissioner's Order dated 28-10-2005 and filed a Cross Objection on jurisdictional grounds. The Department argued that the Commissioner's Order was not appealable, citing relevant case law. The assessee, on the other hand, argued that all outstanding issues were brought to the Commissioner's notice, and after exhausting remedies, they approached the Tribunal for relief.

Considering the submissions and relevant case law, the Tribunal found the Department's arguments distinguishable and inapplicable to the present case. The Tribunal noted that all submissions were taken into account and discussed the points raised by the Department in the impugned order. Citing legal precedent, the Tribunal rejected the Revenue's application for rectification, deeming it frivolous and lacking merit. The Tribunal emphasized that omission to cite existing legal authority is not grounds for reviewing the order, thereby upholding the original decision.

In conclusion, the Tribunal rejected the Revenue's application for rectification, maintaining the original Order passed by the Tribunal in consideration of all submissions and legal arguments presented.