2018 (6) TMI 1209 - AT - Central Excise

Rectification of mistake application - It is the contention of Revenue that the order disposing the appeal of M/s VIP Industries to be recalled as both the appeals were not heard together - Held that - Merely because both the appeals are not heard together cannot be considered as a mistake apparent on the face of the order of this Tribunal dated 28.05.2015 and hence to be recalled and heard again in absence of any mistake pointed out by the Revenue in the said order - ROM application dismissed.

Summary

Issues: Application for Rectification of Error in Tribunal's Order

Analysis:
1. Issue: Rectification of error claimed by Revenue regarding the order of the Tribunal dated 28.05.2015.
- Analysis: The Revenue filed an application seeking rectification of an error in the Tribunal's order. The issue arose from two appeals filed by M/s VIP Industries and the Revenue against the same order-in-original passed by the Commissioner of Central Excise. M/s VIP Industries disputed a penalty, while the Revenue appealed against the extension of benefits under Section 11 A (2B) of the CEA, 1944. The contention was that both appeals were not heard together, leading the Revenue to seek the recall of the order disposing of M/s VIP Industries' appeal.

2. Issue: Consideration of whether the failure to hear both appeals together constitutes a mistake apparent on the face of the Tribunal's order.
- Analysis: The Tribunal, after hearing arguments from both sides, found that the penalty against M/s VIP Industries was set aside in the order dated 28.05.2015. The Tribunal concluded that the failure to hear both appeals simultaneously did not amount to a mistake apparent on the face of the order. Citing the judgment of the Hon'ble Gujarat High Court in a relevant case, the Tribunal dismissed the Revenue's application for rectification, stating that no mistake was identified by the Revenue in the original order.

3. Conclusion: The Tribunal, comprising Dr. D. M. Misra and Mr. Raju, Members, dismissed the Revenue's application for rectification of error in the Tribunal's order dated 28.05.2015. The decision was based on the principle that the failure to hear both appeals together did not constitute a mistake warranting the recall and rehearing of the appeal of M/s VIP Industries. The application was deemed devoid of merit and dismissed accordingly.