2015 (4) TMI 1241 - AT - Central Excise

Rectification of mistake/Recalling of Final Order Nos. A/11715-11727/2013, dated 9-12-2013 - case of assessee is that the Department has to justify for recalling or rectification of mistake of the Final Order - Held that - The Tribunal had not given the detail findings in the Final Order dated 9-12-2013 as both sides in agreement that the decision of the Hon ble Gujarat High Court in the case of Prayagraj Dyeing & Printing Mills Pvt. Ltd. 2013 (5) TMI 705 - GUJARAT HIGH COURT is in favour of the assessee. The Hon ble High Court observed that the Court cannot proceed to hear the appeal filed by the Revenue as the Tribunal has not given analysis and opinion of the facts of the case. The Final Order dated 9-12-2013 is required to be recalled for recording details analysis of the facts and the laws of the case. ROM application allowed.

Summary

Issues:
Rectification of mistake/recalling of Final Order by the Tribunal.

Analysis:
1. The Revenue filed applications for rectification of mistake/recalling of Final Order Nos. A/11715-11727/2013, dated 9-12-2013 passed by the Tribunal. The Revenue appealed against the Final Order before the Hon'ble Gujarat High Court, which directed the Department to approach the Tribunal for rectification or recalling of the Final Order.

2. The learned authorised representative for the Revenue argued that a concession was given wrongly due to a misunderstanding of facts and the law of the case. The Tribunal had allowed the appeal filed by the appellant based on the agreement of both sides that the issue was covered by a judgment of the Hon'ble High Court of Gujarat.

3. The Advocate for the assessee opposed the application, stating that there was no mistake in the final order as the facts were already recorded, and the issue was covered by a previous judgment. The Tribunal had not provided a detailed analysis of the facts and laws of the case in the Final Order, leading to the need for a recall.

4. After hearing both sides, the Tribunal found that the Final Order allowed the appeal based on the agreement that the issue was covered by the judgment of the Hon'ble High Court of Gujarat. The Revenue's appeal to the High Court led to the direction to approach the Tribunal for rectification or recalling of the Final Order.

5. The High Court noted that the Tribunal did not provide an analysis and opinion on the facts of the case, which prevented a detailed examination. The Final Order was recalled to record a detailed analysis of the facts and laws of the case, and the matter was set for a new hearing.

6. The Tribunal recalled the Final Order dated 9-12-2013 and allowed the Revenue's applications for rectification of mistake/recalling. The case was fixed for a new hearing to consider the points of contentions and decide the appeal on its own merit by passing a reasoned order.

This comprehensive analysis covers the issues involved in the legal judgment, the arguments presented by both sides, and the Tribunal's decision to recall the Final Order for a detailed analysis and a new hearing.