Customs, Excise and Gold Tribunal - Delhi
Tracto Auto Industries Pvt. Ltd. vs Collector Of Central Excise on 30 November, 1988
Equivalent citations: 1989(21)ECR283(TRI.-DELHI), 1989(40)ELT354(TRI-DEL)
ORDER Harish Chander, Member (J)
1. M/s. Tracto Auto Industries (P) Ltd. have filed an application for rectification of the miscellaneous order No. R 36/84-NRB dated 11th December, 1984. A notice of hearing dated 5th October, 1988 issued on 6th October, 1988 was sent by registered A.D. post. Nobody has appeared on behalf. of the applicant. The applicant has not filed any application for adjournment and has also not made any arrangement for proper representation before the Tribunal and as such we proceed to decide the matter ex parte.
2. Mrs. Dolly Saxena, the learned senior departmental representative, has appeared on behalf of the respondent. The appeal was disposed of by the Tribunal vide order No. A-80/84-NRB dated 10th May, 1984 as withdrawn. Thereafter, the applicant had filed an application for the rectification of the order which was rejected by the Tribunal vide order No. R-36/84-NRB dated 11th December, 1984. Against order No. R-36/84-NRB dated 11th December, 1984, the applicant has again moved an application for the rectification of the order passed on 11th December, 1984. In terms of the provisions of Sub-section (2) of Section 129B of the Customs Act, 1962 rectification can only be made of an order passed under Sub-section (1) of Section 129B of the Customs Act, 1962. The present application for the rectification of the order is in respect of the order passed under Sub-section (2) of Section 129B of the Customs Act, 1962 and as such no application for rectification is maintainable. Even otherwise, in terms of provisions of Sub-section (2) of Section 129B an application for rectification of an order passed under Sub-section (1) of Section 129B has to be filed within four years from the date of the passing of the order. Section 129B of the Customs Act, 1962 is reproduced below:
"129B. Orders of Appellate Tribunal. -
(1) The Appellante Tribunal may, after giving the parties to the appeal, an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary.
(2) The Appellate Tribunal may, at any time within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under Sub-section (1) shall make such amendments if the mistakes brought to its notice by the collector of Customs or the other party to the appeal:
Provided that an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the other party shall not be made under this sub-section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard.
(3) The Appellate Tribunal shall send a copy of every order passed under this Section to the Collector of Customs and the other party to the appeal.
(4) Save as otherwise provided in Section 130 or Section 130-E, orders passed by the Appellate Tribunal on appeal shall be final."
A simple perusal of the section shows that no mistake can be rectified against an order passed under Sub-section (2) of Section 129B of the Customs Act, 1962 and as such the application is dismissed as non-maintainable. Pronounced in open court.