2018 (12) TMI 920 - AT - Central Excise

Rectification of mistake - contention of the Ld. Counsel for the applicant is that the matter was heard on 03.11.2016 and order was reserved - Held that - Some of the contentions have not been considered by this Tribunal while passing the final order. In that circumstance, there is a mistake apparent on record which is required to be rectified - ROM Application allowed.

Summary

Issues: Rectification of Mistake in Tribunal's Order

Analysis:
The case involved the applicant filing applications for Rectification of Mistake in the order passed by the Tribunal. The applicant argued that although the matter was heard, the final order did not consider all the contentions presented during the hearing. The applicant claimed that there was a mistake apparent on record and requested a fresh hearing since the Members who initially heard the appeals had retired.

On the other hand, the respondent opposed the applicant's contention, stating that all arguments were duly recorded in the order issued by the Tribunal. The respondent argued that re-hearing the matter would amount to reviewing the Tribunal's order, which is impermissible in law.

After hearing both parties and reviewing the written submissions and arguments, the Tribunal found that some contentions had indeed not been considered in the final order. Due to this, the Tribunal acknowledged a mistake apparent on record and decided to rectify it. Additionally, considering that the Members who initially heard the appeals had retired, the Tribunal referred to a decision by the Hon'ble High Court of Bombay and deemed it in the interest of justice to relist the matter for a fresh hearing. Consequently, the Tribunal allowed the applications for Rectification of Mistake and directed the registry to schedule both appeals for final disposal in due course.