1999 (11) TMI 170 - AT - Central Excise

Summary

Issues:
1. Recall of Final Order for rectifying a mistake apparent on the face of the record regarding the applicability of limitation under Section 11A to cases under Rule 196 of the Central Excise Rules, 1944.

Analysis:
The ROM Application was filed seeking the recall of the Final Order and rectification of a mistake in paragraph 6 of the order concerning the application of Section 11A limitation to cases under Rule 196 of the Central Excise Rules. The appellants argued that the Tribunal had not considered a later judgment of the Allahabad High Court, which held a contrary view to the Tribunal's decision. The appellants relied on previous Tribunal decisions emphasizing that the non-consideration of relevant judicial precedents would constitute an error apparent on the face of the record. The JDR left the decision to the Bench.

Upon reviewing the submissions and records, the Bench noted that the Final Order did not mention the Allahabad High Court judgment, which had been cited by the appellants. The Bench acknowledged that the Allahabad High Court judgment had been referred to during the hearing of the Stay Application. Considering the Tribunal's previous decisions highlighting the significance of considering cited judicial precedents, the Bench accepted the appellants' submissions. Consequently, the Final Order was recalled to address the issue of time bar for issuing Show Cause Notices, and the appellants were granted a hearing on this aspect.

The Bench directed the Registry to schedule an early hearing on the matter and issue the necessary notices. The decision to recall the Final Order was made based on the failure to consider the relevant judicial precedent, as highlighted by the appellants and supported by previous Tribunal decisions. The recall was deemed necessary to rectify the error apparent on the face of the record and ensure a fair consideration of all relevant legal aspects in the case.