2007 (4) TMI 581 - AT - Central Excise

Rectification of mistake - Order of Appellate Tribunal - printing mistake in Notification G.O. (MS.) No. 256/95-LAD dated Thiruvananthapuram, 14th November, 1995 - Held that - When the Tribunal passed the Final Order, this position was not brought to the notice of the Bench. Therefore, there is no mistake committed by the Tribunal. In the interest of justice and fair play, we recall the Final Order and re-hear the matter on 11th June, 2007.

Summary

Issues: Rectification of mistake in a Final Order regarding the urban classification of a specific area for SSI exemption.

In the present case, the Appellate Tribunal CESTAT, Bangalore dealt with applications for rectification of mistake in Final Order Nos. 1136 & 1137/2006. The issue revolved around the classification of the place where M/s. Macfield Beverages (India) Pvt. Ltd. is situated, specifically whether it qualifies as an urban area for the purpose of SSI exemption. The Tribunal initially determined that Kadungallur was not an urban area based on a Government of Kerala Notification and a certificate from the Tahsildar indicating it as a village of Paravur Taluk. However, the Revenue contended that there was a printing error in the Notification, providing a certificate from the District Collector, Ernakulam, confirming that the correct place was Kadungallur, not Kodungallur as mentioned in the Notification. As this crucial information was not brought to the notice of the Bench during the initial hearing, the Tribunal decided to recall the Final Order and re-hear the matter on 11th June, 2007 to ensure justice and fairness in the decision-making process.

The crux of the matter lay in the correct identification of the place where the company was located to determine its urban classification for availing SSI exemption. The Tribunal's initial decision was based on the information available at that time, primarily the Government of Kerala Notification and the Tahsildar's certificate. However, the Revenue's submission of a certificate from the District Collector, Ernakulam, highlighting the error in the Notification regarding the place name raised doubts about the accuracy of the Tribunal's initial finding. The discrepancy between Kodungallur and Kadungallur and the absence of a Panchayat named Kodungallur in Ernakulam district were crucial factors that led the Tribunal to reconsider its decision and order a re-hearing of the case.

The Tribunal's approach to rectifying the mistake in the Final Order demonstrated a commitment to upholding the principles of justice and fairness in the adjudicatory process. Despite finding no fault on the part of the Tribunal in the initial decision-making process, the acknowledgment of the new evidence presented by the Revenue and the decision to recall the Final Order for a re-hearing showcased a dedication to ensuring that all relevant information and factors were duly considered before reaching a final judgment. This commitment to procedural integrity and thorough examination of the facts underscored the Tribunal's adherence to the principles of natural justice and due process in resolving legal disputes effectively.