2009 (2) TMI 662 - AT - Central Excise

Summary

Issues:
Recalling of a subsequent Final Order dated 14-8-2006 passed by the Tribunal.

Analysis:
The subject appeals were initially decided on merits by the Tribunal through Final Order No. C-IV/638-39/04, dated 16-1-2004. However, due to an inadvertent error, the appeals were reposted for hearing by the Registry on 14-8-2006 and subsequently dismissed by the Tribunal for non-appearance and lack of copies of appeals. The appellants, upon receiving the hearing notice, informed that the matters had already been disposed of. Unfortunately, this communication was not linked to the file by the Registry, leading to the passing of Final Order Nos. A/1364 to 1372/WZB/MUM/2006/C.IV, dated 14-8-2006, dismissing the appeals. Consequently, the appellants sought the recalling of the subsequent Final Order dated 14-8-2006 erroneously passed by the Tribunal in relation to their cases.

In light of the above factual background, the Tribunal decided to recall the subsequent Final Order dated 14-8-2006 passed in relation to the cases of the appellants. The Tribunal clarified that the reliance placed by the learned JDR on a previous decision regarding rectifying mistakes leading to quashing the order entirely was not relevant to the present case. The Tribunal emphasized that the facts and circumstances of the current situation were different, thereby distinguishing it from the case cited by the JDR.

Therefore, the Tribunal, after considering the representations made by the appellants and the factual discrepancies in the handling of the appeals, decided to recall the subsequent Final Order dated 14-8-2006 passed by the Tribunal in relation to the cases of the appellants. The decision was based on the procedural errors and lack of proper linkage of communications, ensuring that the appellants' rights were upheld and the correct legal process was followed.