TMI Blog2023 (6) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Act which provides that the Appellate Tribunal may, at any time within six months from the date of the order, with a view to rectify any mistake apparent from the record, amend any order passed by it under sub-section (1). Rule 31(A) of the Customs, Excise Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides that an application for rectification of a mistake under Section 129B (2) of the Customs Act shall be heard by a Bench consisting of the Members who heard the appeal giving rise to the application, unless the President directs otherwise. Under the proviso to Rule 20, it is only where an appeal is dismissed for default that the Tribunal can make an order setting aside the dismissal, and restore the appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation for recall of the order dated August 10, 2022 was filed by the appellant on October 03, 2022, which application was listed before the Bench consisting of Hon ble President and Shri P.V. Subba Rao, (Member Technical) on January 23, 2023, on which date the matter was adjourned to February 14, 2023 in view of the adjournment request made by the learned counsel for the appellant. The office has also noted that subsequently an application for rectification of the mistake in the order dated August 10, 2022 was filed by the appellant on February 10, 2023. 2. According to the office, an application for recall of the order is not required to be placed before the same Bench and only an application for rectification of mistake is required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not appear when the appeal is recalled on for hearing, the Tribunal may, in its discretion, either dismiss the appeal for default or hear and decide it on merits: Provided that where an appeal has been dismissed for default and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance when the appeal was called on for hearing, the Tribunal shall make an order setting aside the dismissal and restore the appeal. 6. Under the proviso to Rule 20, it is only where an appeal is dismissed for default that the Tribunal can make an order setting aside the dismissal, and restore the appeal. In a case where the matter has been decided on merits in the absence of the appellant, an appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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