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TMI Blog1985 (2) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... B of the Customs Act. At the time the order of 5-12-1984 was passed, though under notice, no one appeared for the Appellants; records were perused; Senior Departmental Representative was heard and an order of dismissal was passed on a finding that the claim of refund was correctly rejected as barred by limitation under Section 27(1) of the Customs Act, 1962. 2. The learned Advocate for the Applicants urged that the Tribunal could exercise inherent powers to annul the earlier order dated 5.12.1984 and hear the appeal de novo, in the interests of justice. In support, he referred to Rule 41 of the Customs Excise Gold (Control) Appellate Tribunal (Procedure) Rules, 1982. This Rule reads: Orders and directions in certain cases - The Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , should be considered to have inherent jurisdiction to revoke its own order when one is passed ex parte. Referring to the second case, he relied on the following observations of the Supreme Court :- It could well be said that when Section 254 confers appellate jurisdiction, it impliedly grants the power of doing all such acts, or employing such means, as are essentially necessary to its execution and that the statutory power carries with it the duty in proper cases to make such orders for staying proceedings as will prevent the appeal if successful from being rendered nugatory . Here too, if the order dated 5-12-1984 is not revoked it would result in the main appeal being rendered nugatory. 4. The learned Senior Departmental Represe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is given in Section 129-C Sub-Section (6) of that Section reads : Subject to the provisions of this Act, the Appellate Tribunal shall have power to regulate its own procedure and the procedure of the Benches thereof in all matters arising out of the exercise of its powers of the discharge of its functions, including the places at which the Benches shall hold their sittings. Rules 20 and 21 of the CEGAT (Procedure) Rules read : Rule 20 - Where on the day fixed for the hearing of the appeal or on any other day to which such hearing may be adjourned, the appellant does not appear when the appeal is called on for hearing, the Tribunal may, in its discretion, either dismiss the appeal for default or hear and decide it on merits; Prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t any order is needed at this stage to secure the ends of justice, as justice has already been rendered by the order of the Tribunal dated 5-12-1984. 6. Reference to the judgment of the Supreme Court and Allahabad High Court, do not appear to be relevant to the facts of the present case. The Allahabad High Court was considering a reference under Section 66(1) of the Income-tax Act. On an appeal being dismissed for default under Rule 24 of the Income-tax Appellate Tribunal Rules, 1946, as assessee sought reference to the High Court and while answering the reference this is what the Learned Chief Justice observed. Lastly it is urged that there is no provision in the rules, as they now stand, for setting aside of an order of dismissal for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . But then the Tribunal had not been conferred with the power of review. In the absence of a statutory power no review is permissibe. 9. In the second case the Supreme Court has considered whether under the provisions of the Income tax Act, 1961, the Income Tax Appellate Tribunal has power to stay recovery of realisation of a penalty imposed by the Departmental authorities on an assessee during the pendency of an appeal before it. They referred to Section 254 of the Income Tax Act which provides that the Appellate Tribunal after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. Their Lordships noted that under the provisions of the Income Tax Act or Income Tax Appellate Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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