Undisclosed precedent in adjudication can amount to natural justice breach and justify recall of the order.

Where an adjudicatory order relies on a precedent not disclosed to the parties during hearing, the resulting denial of opportunity to address that authority amounts to a breach of natural justice and a mistake apparent from the record. On that basis, the Tribunal recalled its earlier order and restored the matter for fresh hearing before a regular Bench.

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Issues: Whether the order of the Tribunal required recall on the ground that reliance had been placed on a decision not brought to the notice of the parties, thereby resulting in a mistake apparent from the record and violation of natural justice.

Analysis: The recall applications challenged the earlier order on the footing that an unmentioned precedent had been relied upon without affording the parties an opportunity to address it. The Tribunal accepted that the impugned order had referred to that decision, which was not cited or discussed during hearing, and held that this omission affected fairness in adjudication. On that basis, the Tribunal treated the defect as a patent mistake apparent from the record and found recall justified.

Conclusion: The order was recalled and the matter was restored for fresh hearing before a regular Bench; the issue was decided in favour of the assessee.

Final Conclusion: The miscellaneous applications succeeded, and the earlier appellate order ceased to operate, with the matter to be heard afresh.

Ratio Decidendi: Where an adjudicatory order relies on a precedent not disclosed to the parties during hearing, the resulting breach of natural justice constitutes a mistake apparent from the record warranting recall.

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