Mistaken factual assumption in a show cause notice justified recall of an earlier penalty order and fresh hearing

An earlier tribunal order allowing the companies' appeals against penalty was recalled because it had proceeded on a mistaken factual assumption about the show cause notice. On re-examination, the notice was found to contain a proposal for imposition of penalties on both companies, so the basis for the earlier disposal failed. The recalled order therefore could not stand, and the appeals were directed to be heard afresh.

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Issues: Whether the Tribunal's earlier final order allowing the companies' appeals against penalty was liable to be recalled on the ground that it proceeded on an incorrect factual assumption as to the show cause notice.

Analysis: The show cause notice was re-examined and it was found that, contrary to the premise adopted in the earlier order, the notice did contain a proposal for imposition of penalties upon the two companies. Since the earlier decision had been passed on a mistaken factual basis, the recalled order could not stand.

Conclusion: The earlier order was recalled and the appeals were directed to be heard afresh.

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