2004 (8) TMI 270 - AT - Central Excise

Summary

Issues:
Recall of impugned final order based on non-consideration of case laws cited during the appeal.

Analysis:
The applicants sought the recall of the final order dated 21-7-2003, which upheld the rejection of refund by recredit of Modvat credit amount. The learned Counsel argued that case laws cited during the appeal were not incorporated in the final order, relying on precedents like Laxmi Tobacco Co. and West Coast Industrial Gases Ltd. The Counsel contended that the non-consideration of judicial precedents cited amounts to an error apparent on the face of the record.

The learned SDR opposed the recall, stating that the appeal was decided on merits after considering all facts and materials on record. The Tribunal passed the final order after hearing both sides and no mistake of fact was alleged. The order was dictated in the presence of the Counsel, and as no case law was cited during the hearing, it was not included in the final order. The argument that photocopies of case laws were attached with the appeal did not prove that they were referred to during arguments. The Tribunal emphasized that the scope of a Recall of Order (ROM) is limited, and rehearing cannot be sought simply because the order did not favor the applicant.

The Tribunal distinguished the present case from Laxmi Tobacco Co. and West Coast Industrial Gases Ltd., where judicial precedents cited during arguments were not taken into account by the Bench. In this case, as no case laws were referred to during the hearing despite being attached to the appeal, the Tribunal found no error apparent on the face of the record. Consequently, the ROM application was dismissed.