Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 1996 (5) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (5) TMI 88 - SC - Central ExciseWhether any application for rectification of mistake can be heard otherwise than as prescribed under Rule 31A if the President so directs? Held that:- The order passed under Rule 31A will have the impact of altering, amending or modifying the final order. We are of the view that a final order passed by a Bench of three Members cannot be modified or altered or amended by a Bench consisting of lesser Members. A Full Bench is superior to a Division Bench and a Division Bench to a single Member Bench. The object for constituting a Division Bench or Full Bench, is the fact that multi-Member tribunals create the opportunity for mature deliberation which improves and enhances individual decision making by adding perspectives and excluding or at least minimising faulty reasoning. Judicial propriety and fairness require, that so long as it is possible and feasible, the same number of Members should constitute the Bench to hear the rectification proceedings as well. It is also prudent and pragmatic and will avoid chaos. In the above perspective, we hold that the majority decision of the Customs, Excise and Gold (Control) Appellate Tribunal appealed against, is erroneous in law and so unsustainable. We set aside the orders so passed dated 5-9-1995. The appeals are allowed.
|