Tribunal dismisses rectification applications due to applicant's failure to disclose legal challenges.

The Tribunal dismissed M/s Sukalp Agencies' applications for rectification of a mistake in a Final Order, as the applicant had failed to disclose that the Final Order had been challenged in the Allahabad High Court and Supreme Court, with both courts upholding the Tribunal's decision. The Tribunal found that the applicant had not approached with clean hands and had suppressed facts, leading to the dismissal of the rectification applications.

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Issues: Rectification of mistake in Final Order, Compliance with Tribunal's Order, Suppression of facts by the applicant

The judgment pertains to applications filed by M/s Sukalp Agencies for rectification of a mistake in Final Order No.55868-55870/2013 dated 19th March, 2013 in Central Excise Appeal No. 2497 to 2499/2005. The Tribunal had partially allowed the appeal, remanding part of the demand while setting aside another part. The applicant filed the rectification application after more than three years. The Tribunal directed the Revenue's representative to provide a report on the status of re-adjudication proceedings and compliance with the earlier Final Order. The report indicated that no re-adjudication had been done, and no further hearings or notices were issued to the applicant. It was noted that the Final Order had been challenged in the Allahabad High Court and subsequently in the Supreme Court, with both courts upholding the Tribunal's decision. However, the applicant had not disclosed this information to the Tribunal, leading to a finding that the applicant had not approached the Tribunal with clean hands and had suppressed facts. Consequently, the Tribunal dismissed the applications for rectification.

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