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TMI Blog2015 (9) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr. Sukhdev Sharma, Advocate ORDER Rajive Bhalla, J. (Oral) By way of this order, we shall decide CEA-72-2014 and CEA-73-2014 as they relate to the same parties and require answer to the same question of law namely whether the Customs Excise & Service Tax Appellate Tribunal (hereinafter referred to as the 'Tribunal'), is empowered while exercising power under the Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how that Tribunal deprived the respondents from the process of justice. Recalling the order shall be amounting to review the order dated 24.07.2013 without any rectifiable mistake apparent from record. Law is well settled that extensive enquiry is unwarranted to rectify a mistake and Tribunal has no power to totally recall an order passed on merit." Counsel for the appellant submits that the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or in the order passed by the Tribunal. It is further submitted that as no-one appeared on behalf of the respondents, the Tribunal was well within its jurisdiction to pass an ex-parte order. We have heard counsel for the parties and perused the impugned order. The Tribunal allowed the appeal filed by the revenue by recording that no-one is present on behalf of the appellant. The appellant's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant was not present. The Tribunal instead of passing an order initiating ex-parte proceedings, chose to forthwith decide the appeal and set aside the order passed in favour of the appellant. While appreciating the endeavour of the Tribunal to dispose of appeals expeditiously, it needs to be emphasised that interest of justice should not be jeopardised and that Courts and Tribunals are res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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