Tribunal revises order to consider new evidence on 16MM TMT bars value

The Tribunal rectified its order to allow consideration of newly submitted documents regarding the value of 16MM TMT bars. The matter was remanded for verification and assessment, following the Gujarat High Court's direction to reconsider. The Tribunal emphasized the importance of verifying the documents for a fair adjudication process, ultimately allowing the appeal to the extent indicated in the rectified order.

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Issues:
Rectification of mistake in the order dated 06.2.2014 passed by the Tribunal.

Analysis:
The Tribunal initially rejected an Application seeking rectification of a mistake in its order dated 06.2.2014. The Appellant then filed a Special Civil Application before the Gujarat High Court, which quashed the Tribunal's orders and directed a reconsideration. The Appellant had not enclosed relevant documents with the Appeal memo initially but submitted them later, indicating the value of 16MM TMT bars could be determined from these documents. The Tribunal agreed to remand the matter for verification of these documents to ascertain the value of the 16 MM TMT bars. The Revenue's representative had no objection to this course of action. The Tribunal acknowledged that the documents had not been verified by the authorities below and needed scrutiny to establish their genuineness. Consequently, the Tribunal rectified the order to allow for consideration of the evidences and remanded the matter to the adjudicating authority for further assessment.

Conclusion:
The Tribunal allowed the Appellant's appeal to the extent indicated in the rectified order, emphasizing the importance of considering the newly submitted documents to determine the duty applicable to the 16 MM steel bars. The Tribunal's decision to remand the matter for proper verification and assessment of the evidences demonstrates a commitment to ensuring a fair and accurate adjudication process in line with the directives of the Gujarat High Court.

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