2007 (6) TMI 61 - AT - Central Excise

Rectification of mistake - Appellant filed application for rectification of mistake in the Tribunal s order where non-consideration of the judgments -Accordingly Tribunal s order is recalled and the appeal is allowed by way of remand to the Commissioner (A)

Summary

Issues:
Rectification of mistake in Tribunal's Order due to non-consideration of judgments in previous cases.

Analysis:
The present Miscellaneous Application sought rectification of a mistake in the Tribunal's Order dated 30-8-2005, which did not consider judgments in the cases of Industrial Cables (India) Ltd. and Indian Oil Corporation Ltd. The Appellant argued that the Application was within the limitation as per Section 35C of the Central Excise Act, 1944. The Appellant's Counsel contended that the non-consideration of these judgments during the appeal hearing amounted to a denial of justice and requested either consideration of the judgments or remittance of the matter back for reconsideration.

The Revenue's representative argued that the appeal was dismissed considering a different case law, Industrial Cables (India) Ltd. from 1999. They opposed the rectification, stating that the Tribunal had already considered the case law cited by the Appellant during the appeal hearing.

Upon hearing both sides and examining the record, it was noted that the latest decision of Industrial Cables India Ltd. and the judgment in the case of Indian Oil Corporation Ltd. were indeed submitted during the previous hearing. The Tribunal had disposed of the appeal on 30-8-2005, after the latest judgment in the Industrial Cables case was made on 18-2-2005. As the judgments were submitted for consideration and not duly considered, it was deemed a mistake that should not lead to a miscarriage of justice. Therefore, with the consent of both parties, the matter was remanded back to the lower Appellate Authority for a fresh consideration, taking into account the judgments cited by the Appellant.

Consequently, the Miscellaneous Application was allowed, the Tribunal's Order dated 30-8-2005 was recalled, and the impugned Order was set aside. The appeal was allowed by way of remand to the Commissioner (Appeals) for reconsideration, emphasizing that it was not a review but a rectification of a mistake due to the non-consideration of citations during the hearing.