2014 (1) TMI 109 - AT - Central Excise

Recall of final order Held that - The order of the Tribunal was put to challenge by the Revenue before the Hon ble Supreme Court, their order refused to condone the delay of 645 days in filing the appeal before the Hon ble Supreme Court and civil appeal filed by the Revenue was dismissed on the ground of delay - As such, the Tribunal s order stand merged with the offer of Hon ble Supreme Court and cannot be recalled.

Summary

Issues:
Application for recall of final order based on subsequent decision of Larger Bench.

Analysis:
The judgment pertains to a Misc. application filed by the Revenue seeking the recall of a final order passed by the Tribunal almost a decade earlier, on the grounds that a subsequent decision by the Larger Bench in the same appellant's case favored the Revenue. The Tribunal expressed surprise at the timing of the application, highlighting that allowing such recalls based on subsequent developments would prevent the finality of Tribunal orders. The Tribunal emphasized that once a final order is passed, it cannot be revisited based on later changes in law or decisions by higher authorities.

The Tribunal noted that the Revenue had already challenged the Tribunal's order before the Hon'ble Supreme Court, which had refused to condone the delay in filing the appeal, leading to the dismissal of the civil appeal. As a result, the Tribunal's order had merged with the decision of the Supreme Court and could not be recalled. The Tribunal emphasized that the prayer made by the Revenue was contrary to established legal principles and could not be accepted. Consequently, the Tribunal rejected the Misc. application, affirming the finality of its earlier order.

In conclusion, the judgment underscores the significance of upholding the finality of Tribunal orders and the principle that once an order is passed, it cannot be revisited based on subsequent developments. The decision also highlights the importance of adherence to legal procedures and the limitations on recalling orders once they have been challenged and adjudicated upon by higher authorities.