Tribunal recall power under Rule 41 used to restore connected appeals for joint hearing after a factual mistake.

A misdescription of the respondent in the Department's appeal cause title was treated as a clerical error and corrected on the basis of the earlier record. The Tribunal also recalled its final order in the assessee's appeal because both appeals arose from the same order-in-original and should have been heard together. Finding that the earlier disposal rested on the mistaken assumption that no Revenue appeal was pending, it exercised Rule 41 power to prevent abuse of process and secure the ends of justice. The pending rectification application was dismissed as infructuous, and both appeals were directed for fresh joint hearing.

---

---

Issues: (i) Whether the respondent's name in the cause title of the Department's appeal required correction; (ii) Whether the final order passed in the assessee's appeal could be recalled to secure the ends of justice in view of the pending Department's appeal.

Issue (i): Whether the respondent's name in the cause title of the Department's appeal required correction.

Analysis: The record of the earlier proceedings showed the correct name of the respondent, and the name in the appeal cause title had been entered wrongly by apparent mistake. The Tribunal treated the misdescription as a clerical error capable of correction.

Conclusion: The correction was allowed and the respondent's name was directed to be changed.

Issue (ii): Whether the final order passed in the assessee's appeal could be recalled to secure the ends of justice in view of the pending Department's appeal.

Analysis: The Tribunal found that both appeals arose from the same order-in-original and ought to have been heard together. It held that the earlier final order had proceeded on an erroneous factual assumption that no Revenue appeal was pending. Invoking Rule 41 of the CESTAT (Procedure) Rules, the Tribunal exercised its power to prevent abuse of process and secure the ends of justice.

Conclusion: The final order in the assessee's appeal was recalled, that appeal was directed to be listed with the Department's appeal for fresh hearing, and the pending rectification application was dismissed as infructuous.

Final Conclusion: The Tribunal corrected the cause title and restored the matter for joint hearing of both appeals, thereby undoing the earlier order that had granted relief on an erroneous factual basis.

Ratio Decidendi: The Tribunal may recall its own order under Rule 41 of the CESTAT (Procedure) Rules where necessary to prevent abuse of process and secure the ends of justice, especially when an earlier decision rests on an erroneous factual assumption affecting the disposal of connected appeals.

---