2017 (2) TMI 246 - AT - Central Excise

Rectification of mistake - Held that - there is no whisper that the applicant has agitated the matter before Hon ble High Court and subsequently before Hon ble Supreme Court - the applicant have not come before this Tribunal with clean hands and have resorted to the suppression of facts - the ROM and COD applications are dismissed.

Summary

Issues: Rectification of mistake in Final Order, Compliance with Tribunal's Order, Suppression of facts by the applicant

The judgment pertains to applications filed by M/s Sukalp Agencies for rectification of a mistake in Final Order No.55868-55870/2013 dated 19th March, 2013 in Central Excise Appeal No. 2497 to 2499/2005. The Tribunal had partially allowed the appeal, remanding part of the demand while setting aside another part. The applicant filed the rectification application after more than three years. The Tribunal directed the Revenue's representative to provide a report on the status of re-adjudication proceedings and compliance with the earlier Final Order. The report indicated that no re-adjudication had been done, and no further hearings or notices were issued to the applicant. It was noted that the Final Order had been challenged in the Allahabad High Court and subsequently in the Supreme Court, with both courts upholding the Tribunal's decision. However, the applicant had not disclosed this information to the Tribunal, leading to a finding that the applicant had not approached the Tribunal with clean hands and had suppressed facts. Consequently, the Tribunal dismissed the applications for rectification.