2018 (4) TMI 1708 - AT - Central Excise

Recall of order/restoration of appeal - contention of appellant is that the appellant assessee never received the order in the ROM matter - HELD THAT - As the matter relates to facts which are bone of the records of the Registry of this Tribunal, we direct the Assistant Registrar to scrutinize the records and submit the factual reports about the contentions mentioned in the Miscellaneous Application and noticed hereinabove on or before the next date fixed in the matter. Copy be issued dasti.

Summary

Issues involved:
1. Recalling of a Miscellaneous Order dated 30.11.2000 in Appeal No.E/2586/91-NB(DB) in Miscellaneous Application No.E/ROM/161/2000-NB.

Analysis:

Issue 1: Recalling of the Miscellaneous Order
The appellants filed a Miscellaneous Application seeking the recalling of the Misc. Order dated 30.11.2000 passed in Appeal No.E/2586/91-NB(DB) in Miscellaneous Application No.E/ROM/161/2000-NB. The counsel for the appellant argued that the appellant had not received the order in the ROM matter, and the previous counsel, Shri J.S. Agarwal, who had been handling the matter, had passed away in 2002. The appellants discovered the existence of the Miscellaneous Order dated 30.11.2000 while reviewing their records in the factory office. They approached the Tribunal to inquire about the status of the application. The appellants claimed that despite their efforts, they did not receive a copy of the said order. The certified copy of the order in the Miscellaneous Application was provided to the appellants by the Tribunal's Registry on 16.01.2018, following which they filed the current Miscellaneous Application on 24.01.2018.

Issue 1 - Court's Direction
The Tribunal directed the Assistant Registrar to examine the records and submit factual reports regarding the contentions raised in the Miscellaneous Application. The appellants' counsel was instructed to provide a copy of the earlier Miscellaneous Application bearing No.E/ROM/161/2000-NB. Additionally, the Revenue was directed to submit a factual report from the concerned Commissionerate. The matter was scheduled to be heard on 11.06.2018, with a dasti copy to be issued. The directions were dictated and pronounced in court for compliance.

This judgment primarily deals with the appellant's request to recall a Miscellaneous Order due to alleged non-receipt and lack of awareness about the said order, emphasizing the importance of procedural fairness and access to legal documents in judicial proceedings.