1996 (8) TMI 172 - AT - Central Excise

Summary

Issues:
Constitution of Bench for rectification proceedings.

Analysis:
The case involved a ROM application seeking the fixation of a date for hearing before a Bench of three Members, as per the request of the applicant. The counsel argued that as per the Apex Court's decision in ELPRO International Ltd., it is advisable for the same Member Bench to hear rectification proceedings to maintain judicial propriety and avoid chaos. Despite the initial decision by a Three Members Bench, the ROM application was heard by a Bench of two Members, leading to objections by the appellants. The objection was overruled, and the rectification application was rejected. The respondent, represented by the learned SDR, did not contest the constitution of the Bench based on the Apex Court's ruling in ELPRO International Ltd.

The Tribunal, after considering the submissions from both sides, accepted the prayer for deciding the ROM application by a Bench of three Members, in line with the Apex Court's guidance. Consequently, the Tribunal recalled its earlier Misc. Order and proceeded to decide the ROM Application No. C/ROM/76/92-A with the consent of both parties. The applicant pointed out three alleged mistakes in the ROM application, including the Tribunal's failure to consider certain decisions and reliance on a particular public notice. The counsel reiterated these mistakes, while the respondent argued that the Tribunal had appropriately considered the relevant judgments and legal principles, hence no rectification was necessary.

The Tribunal examined each alleged mistake pointed out by the applicant, including the relevance of previous judgments and the application of procedural amendments. It was observed that the Tribunal had adequately considered all relevant points and there was no apparent mistake in its decision-making process. The Tribunal concluded that there was no error or mistake requiring rectification, as contended by the applicants, and subsequently rejected the ROM application. The judgment emphasized the importance of considering legal precedents and relevant laws in determining the necessity of rectification in such cases.