Tribunal corrects order due to error, restores appeal for further proceedings.

The Tribunal recalled its order dated 26-4-05 upon finding an error apparent on the record. The order-in-appeal of the Commissioner (Appeals) had dismissed the appeal on merits, not solely on non-compliance of pre-deposit. The appellant's contention of a mistake on the face of the record was upheld, leading to the restoration of the appeal for further proceedings.

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Issues: ROM application to recall Tribunal's order on the ground of mistake.

Analysis:
The case involves a ROM application filed by the Department to recall the Tribunal's order dated 26-4-05 due to a perceived mistake in the said order. The Department contends that the Tribunal's order failed to acknowledge that the order-in-appeal of the Commissioner (Appeals) had already dealt with the issue on merits and was dismissed on merits, not solely on non-compliance of pre-deposit. On the other hand, the appellant argues that the Tribunal's order was based on a wrong presumption and there is a mistake on the face of the record.

Upon considering the submissions and perusing the records, it was noted that the Commissioner (Appeals) had dismissed the appeal of the appellant on merits in an order dated 30-9-2004, taking into account the pre-deposit of Rs. 50,000 made by the appellant towards the duty amount. The Tribunal's order dated 26-4-05, which set aside the earlier order-in-appeal, was found to contain an error apparent on the record. Consequently, the Tribunal recalled the order and restored the appeal to its original number for further proceedings, directing the Registry to list the appeal in due course.

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