No review power for Tribunal where no apparent mistake exists and earlier precedent was followed in deciding appeals.

A Tribunal order dismissing appeals was challenged for recall or rectification on the ground that the adjournment request had referred to a pending Larger Bench issue and the matter had been decided by following an earlier Tribunal ruling. The Tribunal held that it has no power to review its own order, and no authority was shown to treat the pendency before a Larger Bench, by itself, as a mistake apparent from the record under section 35C(2) of the Central Excise Act, 1944. As the impugned orders had been passed in accordance with an existing Tribunal decision, no apparent error was established. The request for recall and rectification was rejected.

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Issues: Whether the Tribunal's order dismissing the appeals could be recalled or rectified under section 35C(2) of the Central Excise Act, 1944 on the ground that an adjournment was sought because the issue was pending before a Larger Bench and the matter had been decided by following an earlier Tribunal decision.

Analysis: The Tribunal held that it has no power to review its own order. The applicants were unable to point to any decision showing that an order passed while an issue was pending before a Larger Bench is, by that fact alone, liable to be recalled as a mistake apparent under section 35C(2). The impugned orders had been passed by following an existing Tribunal decision, and no apparent mistake was shown on the face of the record.

Conclusion: The request for recall and rectification was rejected, and the petitions were dismissed.

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