Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2019 (3) TMI 947

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ity have used material collected behind the back, without confronting the appellant. The Final Order dated 07.11.2017 is recalled - ROM is allowed - Appeal is allowed by way of remand. - E/ROM/50465/2018, Appeal No. E/58693/2013-DB - MO/50151/2019-EX[DB] - Dated:- 7-3-2019 - Shri Anil Choudhary, Member (Judicial) And Shri Bijay Kumar, Member (Technical) Shri Bipin Garg Ms. Rinki Arora, Advocate for the Appellant Shri R.K. Majhi, DR for the Respondent ORDER Per Anil Choudhary: The present application for rectification of mistake has been filed by M/s Gujrati Tambakhuwala (Applicant) against Final Order No. A/57744-57747/2017-Ex [DB] dated 07.11.2017. Vide the Final Order, the appeals filed by the Applica .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted 10.01.2012 (referred in para 30.5 (iv) given by the Assistant Commissioner Central Excise, at the back of the appellant, without disclosing the same to the Applicant, leading to miscarriage of justice. (v) In Para 3 of the Final Order the year 2002 is typed in place of the year 2009. 3. In this connection, heard Shri Bipin Garg, learned Counsel for the applicant as well as Shri S.K. Bansal, learned DR for the Revenue. 4. The learned Advocate explained the grounds of ROM in detail and submitted that the Final Order merits to be recalled or modified for getting the packing machines verified by appointing a Commission for the purpose of ascertaining the factual position about the seals. 5. The learned DR justified the impug .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n it, the power to recall an order. Thus, the Tribunal has the power to recall its order while exercising the power of rectification of mistake. 9. We also find that there have been miscarriage of justice, as the Adjudicating Authority have used material collected behind the back, without confronting the appellant. 10. We, therefore, recall Final Order dated 07.11.2017 and allow the appeal by way of remand to the Adjudicating Authority with following directions to get the packing machine verified by an officer not below the rank of Joint Commissioner in the presence of two independent witnesses belonging to the locality where the factory is located and in the presence of the Appellant or her authorized representative in order to verif .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates