Cross-objections on record require consideration before disposal, with recall request and further hearing left open.

A recall request arose because the respondents' duly filed cross-objections were on record but had not been considered before disposal of the Revenue's appeal. The Tribunal directed the Registry to place the numbered cross-objections and the miscellaneous application before the same Member for appropriate orders and to issue notice accordingly. No final view was taken on the merits of the recall application or on the cross-objections, leaving those matters for further consideration.

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Issues: Whether the final order should be recalled because the respondents' cross-objections were on record but were not considered before disposal of the Revenue's appeal, and whether the cross-objections should be posted for regular hearing.

Outcome: The Tribunal directed the Registry to place the duly numbered cross-objections and the miscellaneous application before the same Member for appropriate orders and issue notice accordingly. No final adjudication was made on the merits of the recall request or the cross-objections.

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