2004 (3) TMI 114 - AT - Central Excise

Summary

Issues: ROM application for recalling order based on cited judgments; Consideration of mistake apparent on the face of the record; Power of Tribunal to recall order under rectification of mistake.

In this case, a ROM application was filed based on certain judgments cited during the hearings and cross-objections. The consultant argued that there was a mistake apparent on the face of the record as the judgments they relied on were not appreciated by the Tribunal. The consultant then presented new judgments to support their position. The Departmental Representative (DR) opposed the application, citing the judgment by the Hon'ble Gujarat High Court in a previous case and a decision by the Larger Bench. The DR argued that rectification of mistake does not allow for a re-hearing of the matter on merits and that recalling an order is not permissible under the guise of rectification of mistake.

After considering the submissions from both sides, the Bench noted that the judgment in question was pronounced in Open Court and all arguments were duly considered. Referring to the judgment by the Larger Bench, the Bench concluded that there was no mistake apparent from the record. It was emphasized that rectification of mistake is not a means to re-decide a matter or correct an alleged error of judgment. The Bench clarified that rectification of mistake is only applicable for patent mistakes where there is no room for differing opinions. In this case, as there was no mistake apparent on the face of the record, the Tribunal could not recall the order under the pretext of rectification of mistake. Consequently, the ROM application was dismissed for lacking merit.