Judgements

Mcnally Bharat Engg. Co. Ltd. vs Commr. Of Central Excise on 31 May, 2005

Customs, Excise and Gold Tribunal – Calcutta
Mcnally Bharat Engg. Co. Ltd. vs Commr. Of Central Excise on 31 May, 2005
Bench: J T V.K.


ORDER

V.K. Jain, Member (T)

1. None present for the Appellant. The Appellant has filed a miscellaneous application for rectification of mistake.

2. Heard Shri N K Mishra, learned JDR. He cites the Larger Bench order passed in Dinkar Khindria v. Collector of Customs, New Delhi reported in 2000 (118) ELT 77 (Tribunal-LB). It has been held in the above order that:

“Tribunal under no circumstance can recall an order passed or issued-Tribunal cannot exercise any power to to recall an order validly passed under the cover of “rectification of mistake”-Tribunal is a creation of statute”.

Shri Mishra submits that the order passed by the Tribunal cannot be recalled by the Tribunal. There is no mistake apparent on the record. In view of above he submits that the Misc. Application for (ROM) may be dismissed.

3. After hearing the learned JDR, I find that this is not a case of Rectification of Mistake. The Appellants in the grab of rectification of mistake has requested to recall the order passed by the Tribunal which is not permissible as held in the Larger Bench decision quoted above. I dismiss the misc. application for ROM filed by the Appellant.