1991 (2) TMI 256 - AT - Central Excise

Summary

Issues: Application for rectification of mistake under Section 35C of the Central Excises and Salt Act, 1944.

In the present case before the Appellate Tribunal CEGAT, New Delhi, an application for rectification of mistake was filed under Section 35C of the Central Excises and Salt Act, 1944. The applicants sought rectification by reopening the order dated 30th April, 1990. The Tribunal proceeded to decide the matter after receiving a letter from the applicants requesting a decision on merits. The Respondent, represented by Shri R.M. Ramchandani, argued that the application should be dismissed as the Bench had passed a reasoned order previously. The Tribunal examined the records and noted that a crucial letter attached by the applicants had not been considered when the previous order was passed. Citing a judgment from the Hon'ble Madhya Pradesh High Court, the Tribunal acknowledged that overlooking material on record could warrant rectification of mistakes. Consequently, the Tribunal found it to be a mistake apparent on record and recalled the earlier order, directing a rehearing before the regular Bench for the application for condonation of delay.

The Tribunal's decision was based on the principle that rectification of mistakes is permissible when material on record has been overlooked, as established by legal precedent. The judgment highlighted the importance of considering all relevant documents and information before making a decision. By recalling the earlier order and allowing the application for rectification of mistake, the Tribunal ensured that the matter would be reheard with all pertinent details taken into account. This case underscores the significance of thorough examination of evidence and adherence to legal procedures in rectifying errors in judicial orders.