Tribunal recall power over ex parte interim orders upheld where procedural rules permit modification in the interests of justice.

A tribunal vested with power to pass directions to secure the ends of justice may recall or modify an ex parte interim pre-deposit order where the procedural rules permit such incidental authority. Rule 41 of the Customs, Excise and Service Tax Tribunal (Procedure) Rules, 1982 was read as enabling orders necessary to give effect to the tribunal's functions, and the proviso to Rule 20 supported recall of ex parte dismissal orders. Refusing to entertain a recall application on the mistaken view that no such power existed was legally unsustainable, and the matter had to be reconsidered on merits.

---

---

Issues: Whether the Tribunal had power under the applicable procedural rules to recall or modify an ex parte interim pre-deposit order, and whether its refusal to consider the recall application on merits was sustainable.

Analysis: An order directing pre-deposit was treated as an interim order capable of variation, modification, or recall where justice required. Rule 41 of the Customs, Excise and Service Tax Tribunal (Procedure) Rules, 1982 empowered the Tribunal to pass such orders and give such directions as were necessary or expedient to give effect to its orders and secure the ends of justice. The proviso to Rule 20 also showed that the Tribunal could recall an ex parte dismissal, so it could not be said that the Tribunal lacked power to deal similarly with an ex parte interim order. The Tribunal had rejected the recall application only on the mistaken view that it had no such power, without examining the matter on merits.

Conclusion: The Tribunal did have power to recall or modify the ex parte interim order, and its refusal to consider the application on merits was unsustainable.

Final Conclusion: The impugned order was set aside and the Tribunal was directed to decide the recall application afresh in accordance with law.

Ratio Decidendi: A tribunal empowered to secure the ends of justice may recall or modify its ex parte interim orders where the governing procedural rules confer such incidental power, and a refusal based on absence of jurisdiction is legally erroneous.

---