2001 (6) TMI 228 - AT - Central Excise

Summary

Issues:
Rectification of mistake and recall of Final Order Nos. 392-393/2000-D regarding classification of book binding cloth under Chapter 52 of CETA.

Analysis:
The appellants filed two appeals against orders of the Collector (Appeals) related to the classification of book binding cloth. The appeals were disposed of by a common final order remanding the matter to the adjudicating authority for a fresh decision. The appellants sought rectification/recall of certain observations made by the Tribunal in paras 8 and 13 of the Final Order.

The relevant observations in para 8 questioned the evidence on record establishing the classification of the cotton fabric manufactured by the appellants under Chapter 52 of CETA. The observations in para 13 highlighted the lack of material or evidence to decide the proper classification of the fabric, suggesting retesting/re-examination by an expert and a fresh decision based on the report and additional material.

The appellants argued that the observations in paras 8 and 13 were unwarranted due to insufficient material on record, affecting the adjudicating authority's ability to consider existing evidence. The appellants sought recall or clarification of these observations to prevent influencing the adjudicating authority's decision.

The learned SDR contended that no apparent mistake existed in the Final Order, dismissing the appellants' applications for rectification/recall. The Tribunal, after hearing both sides and reviewing the record, found no factual or legal error justifying rectification. The dissatisfaction of the appellants with the findings did not warrant recalling the order, as seeking recall of the final order itself was impermissible under the law.

The Tribunal determined that no clarification of the findings in para 13 was necessary, as the matter had been referred back to the adjudicating authority for a fresh classification decision. The authority's discretion in deciding the issue had not been restricted by the Tribunal's findings. Consequently, the Tribunal found no merit in the appellants' applications and ordered their dismissal.

In conclusion, the Tribunal rejected the appellants' requests for rectification/recall of the Final Order, emphasizing the authority's discretion in deciding the classification issue afresh and dismissing the applications for lack of merit.