2008 (2) TMI 779 - AT - Central Excise

Summary

Issues:
Review of Tribunal's order based on subsequent decisions.

Analysis:
The judgment deals with a Review of Order on Merits (ROM) application filed in relation to a Tribunal's order dated 9-12-2003. The applicant contended that the Tribunal should have followed the decision in the case of M/s. Ginni International Ltd., confirmed by the Hon'ble Supreme Court. However, the Bench, in its order, considered the decision in the case of M/s. Ginni International Ltd. and M/s. Virlon Textile Mills but held that their ratios would not apply in the present case. The Tribunal emphasized that a mistake apparent on the face of the records can only be rectified, and a review of the order cannot be sought under the guise of rectification of mistake. The judgment highlighted that subsequent decisions by the Tribunal in other matters cannot be the sole basis for seeking rectification, especially when the original order is detailed and addresses all arguments raised during the appeal hearing.

The Tribunal reiterated that the appellant had the statutory right to challenge the order before a higher appellate forum, emphasizing that judicial proceedings must conclude, and subsequent orders should not reopen or review earlier decisions in light of new judgments. The judgment emphasized the importance of finality in legal proceedings and rejected the ROM application on the grounds that the arguments presented were repetitive, and the original order adequately addressed all issues raised during the appeal hearing.