Tribunal Upholds Denial of Recall Request in Appeal Case

The Tribunal upheld the Final Order dated 11/04/2022, denying the recall requested by the appellant in Appeal No.ST/50911/2021. The appellant's submission of documents post-order, particularly for the Financial Year 2012-13, was deemed untimely and not previously presented before any adjudicating authority. The Tribunal emphasized that orders pronounced in open court preclude post-order submissions, and there is no provision for self-recall. As the Final Order explicitly stated the denial of Small-Scale benefit for 2013-14 due to lack of documentation for the prior year, the application for recall was dismissed for not rectifying any apparent error on record.

---

---

Issues:
Recalling of Final Order in Appeal No.ST/50911/2021 for granting Small-Scale benefit for Financial Year 2013-14 based on documents submitted post the order.

Analysis:
The appellant requested the recall of the Final Order dated 11/04/2022 in Appeal No.ST/50911/2021, arguing that documents proving commission amount below Rs. 10 lakh for the Financial Year 2012-13 were submitted post the order. The appellant contended that the Small-Scale benefit should be granted for the Financial Year 2013-14 based on these documents. However, the Department opposed the recall, stating that the Final Order was pronounced in open court, leaving no scope for post-order submissions. The Department highlighted that despite prior opportunities, no documents for the year 2012-13 were ever provided by the appellant.

The Tribunal examined the circumstances and found that the Final Order was indeed pronounced in open court, precluding the submission of documents thereafter. It was noted that the appellant had multiple opportunities to provide necessary information and documents before the Show Cause Notice was issued, but failed to do so. The Tribunal observed that the appellant's submissions during the original adjudication did not mention any documents for the Financial Year 2012-13. The documents submitted post the Final Order primarily related to subsequent financial years, with the only document for 2012-13 provided after the order was already pronounced.

The Tribunal emphasized that the document for the Financial Year 2012-13, submitted after the Final Order, could not be considered for recall as it was never presented before any adjudicating authority earlier. Additionally, the Tribunal highlighted that there was no provision allowing for the recall of its own order, especially when the order was dictated and pronounced in open court. The Final Order explicitly mentioned the denial of the Small-Scale benefit for 2013-14 due to the lack of documents for the preceding year. Consequently, the Tribunal dismissed the application for recall, stating that it did not constitute rectification of an error apparent on record.

In conclusion, the Tribunal upheld the Final Order dated 11/04/2022, emphasizing that post-order submissions cannot be considered, especially when the order was pronounced in open court. The application for recall was dismissed, citing the lack of provision for such a recall and the untimeliness of the submitted document for the preceding financial year.

---