Customs, Excise and Gold Tribunal - Tamil Nadu
Cce vs Sri Venkateswara Textiles Engineering ... on 18 June, 1999
Equivalent citations: 2000(117)ELT179(TRI-CHENNAI)
ORDER S.L. Peeran, Member (J)
1. This Rectification of Mistake application has been filed by the Revenue pointing out that the Tribunal had disposed of Appeal No. E/477/95 by Final Order No. 15/95, dated 20-10-1995 by a Single Member Bench by allowing the party's appeal pertaining to interpretation of Notification. Single Member Bench was not competent to take up the matter for decision.
However, a reference application had been filed by the Revenue seeking reference of the matter to the Hon'ble High Court as the matter had been dealt with by a Single Member Bench pertaining to interpretation of Notification No. 1/93. The Single Member who disposed of the matter earlier was Shri S. Kalyanam, Vice President (J) as he then was. The Reference application was disposed of by the Bench comprising of Shri V.P. Gulati, Member (T) as he was then and Shri T.P. Nambiar, Member (J) as he was then, by reference Order No. 96/96, dated 15-7-1996 and the Bench had held that the reference was not maintainable as the issue pertained to rate of duty. However, noticing that the order had been passed by a Single Member Bench and that there was an error apparent on the record, they recalled the Order No. dated 15/95, dated 20-10-1995 passed by Single Member Shri S. Kalyanam for re-hearing of the Appeal No. E/477/95. The appeal came up for hearing before the bench comprising of Shri V.P. Gulati, Member (T)and Shri T.P. Nambiar, Member (J) and the appellants had been represented by Shri P. Thomas, Consultant and the Revenue was represented by Shri V. Thyagaraj, SDR. After hearing by both the sides, the Tribunal passed the Final Order No. 2022/96, dated 12-9-1996 by which the party's appeal was dismissed.
2. By this ROM application, the Commissioner merely contends that the Final Order No. 2022/96, dated 12-9-1996 did not mention about re-calling of the order for re-hearing. Therefore, in reference Order No. 96/96, dated 15-7-1996, there is a mistake on record which should be rectified. Therefore, the Commissioner seeks that an order may be passed stating that the earlier Order No. 15/95, dated 20-10-1995 has been re-called by reference Order No. 96/96, dated 12-7-1996 and the appeal has been re-heard and the party's appeal has been dismissed by Order No. 2022/96, dated 12-9-1996.
3. We have heard Smt. Aruna N. Gupta, learned DR for the Revenue and Shri P. Thomas, Consultant for the party in the matter. After going through the records both have stated that vide reference Order No. 96/96, dated 15-7-1996 passed by the Tribunal on the reference application filed by the Revenue in Appeal No. E/477/95, the earlier order of the Tribunal was recalled for re-hearing vide Order No. 96/96, dated 15-7-1996 and the matter was re-heard and the appeal was dismissed by Tribunal Order No. 2022/96, dated 12-9-1996.
4. On consideration of the submissions made, we notice that the single Member Bench had passed an order bearing No. 15/95, dated 20-10-1995 in Appeal No. E/477/95. However, this order has been re-called by the Bench on the reference application filed by the Revenue vide Order No. 96/96, dated 15-7-1996 and Appeal No. E/477/95 was re-heard on 12-9-1996 and the party's appeal has been dismissed vide Order No. 2022/96, dated 12-9-1996. Therefore, we clarify these facts by allowing the Rectification of Mistake application filed by the Revenue.