9911796707
TMI Blog2012 (6) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... name happened to be wrongly entered as Radiant Cables (P) Ltd. in the cause title of the appeal by an apparent mistake on the part of the appellant. In these circumstances, we allow this miscellaneous application and direct that the name of the respondent be changed as above. The appellant shall carry out this correction before the Assistant Registrar. 2. Incidentally, we take note of the heavy delay on the part of the Registry in listing before the Bench the above miscellaneous application which was filed as early as in January, 2010. We must also take note of certain other circumstances disclosed by the submissions made by both sides today. The Department's appeal was filed on 12-12-2008 against Order-in-Original No. 2/2008, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. E/926/2008 seeking rectification of the above mistake in Final Order dated 3-12-2009, and, thereupon, Miscellaneous Order No. 285/2010 dated 7-6-2010, was passed which reads as follows :- "When this application was called out, we find that the Revenue has prayed for change of cause title, vide miscellaneous application dated 20-1-2010 which was received in the registry on 25-1-2010. Registry is directed to number the Misc. application and list the same for disposal on 28-6-2010. Subsequent to disposal of the miscellaneous application for changing cause title, we would consider application for Rectification of Mistake." Subsequently, the above ROM application of the Department came up before this Bench and Miscellaneous Order No. 344/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee and the JDR for the Department and after considering their submissions. It is unfortunate that neither side could, on the said date, apprise the Bench of the correct factual position regarding the pendency of the Department's appeal as well as miscellaneous application for change of cause title of that appeal. The omission on the part of the JDR representing the Department is more blameworthy than that on the part of the counsel for the assessee. It is also pertinent to note that the Final Order passed by this Bench in the assessee's appeal or the Miscellaneous Order passed by this Bench in the Department's ROM application on 19-7-2010 was not challenged by the Department. Suffice it to say that there was miscarriage of justice in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs and directions in certain cases. - The Tribunal may make such orders or give such directions as may be necessary or expedient to give effect or in relation to its orders or to prevent abuse of its process or to secure the ends of justice. 4. The above provision authorizes this Tribunal to issue necessary/expedient orders or directions to prevent abuse of its process or to secure the ends of justice. We have already underlined the need for remedial measures vis-à-vis the injustice occasioned by Final Order dated 3-12-2009 and Miscellaneous Order dated 19-7-2010. In order to ensure that the ends of justice are secured, we recall Final Order No. 1490/2009, dated 3-12-2009 passed by the Bench in Appeal No. E/926/2009 and direct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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