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PJ/Case Laws/2012-13/1347

Whether Tribunal has power to review or recall its own order?


Case:RHYDBURS PHARMACEUTICALS LTD. VS. C.C.E., MEERUT-I
 
Citation:2012(286) E.L.T. 230 (Tri. – Del.)

Brief Facts:In this case the Revenue prayed for recalling the order passed by the tribunal. 
 
Reasoning of Judgment:The Tribunal heard the matter and considered that the tribunal has no power to recall its order because it is not an Appellate Court to exercise all powers of Civil Court vested under Code of Civil Procedure, 1908 except the power of discovery of truth under Section 129C(8) of Customs Act, 1962. There is only limited scope under Central Excise Act, 1944 to rectify a mistake apparent from record. Application of Revenue does not disclose mistake, if any patent from the face of record without any elaborate exercise for discovery of the same, to come to its rescue. So also Tribunal has no power to review its own order nor has power to recall an order passed earlier for substitution by another.
 
The Tribunal also considered that occasion to deal with the power of rectification of mistake elaborately in the case of Mahalaxmi Cable Industries case reported in 2010 (258) E.L.T. 369 (Tri. Del.). Following various decision of Apex Court, rectifiable mistake apparent from the record has been explained in that case. Where microscopic analysis is not required to notice mistake from record but is mere apparent that only can be rectified. Therefore, in absence of power to review to discover the mistake, if any crept in record, Revenue’s prayer for recalling of the appeal for substitution of earlier order of the Tribunal by a fresh decision is not permissible. Therefore, prayer of revenue is rejected.
 
Decision:Revenue appeal rejected.
 
Comment:- The analogy drawn from this case is that Tribunal has no power to review or recall its own order. However, mistake apparent from record can be rectified by it.

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