Recall of final order on belated documents held not maintainable; no power to recall own order or treat plea as rectification.

A miscellaneous application seeking recall of a final order was held not maintainable where it relied on documents said to relate to the preceding financial year and to support SSI exemption, but those documents were not on the record when the order was dictated and pronounced. The Tribunal noted that the material had not been produced before the lower authorities despite repeated opportunities, so it could not be introduced later to reopen the matter. It further stated that there is no provision enabling it to recall its own order, and the request could not be treated as rectification of an apparent error on the record. The recall application was rejected.

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Issues: Whether the Miscellaneous Application seeking recall of the final order, on the basis of documents said to relate to the preceding financial year and the claimed SSI exemption, was maintainable.

Analysis: The application was founded on documents allegedly produced after the final order had already been dictated and pronounced in open court. The documents had not been placed before the adjudicating authorities below, and the record showed repeated non-production of the relevant material despite opportunities. The Tribunal held that a document not on record at the time of dictation could not be introduced for recalling the final order. It further held that there is no provision enabling the Tribunal to recall its own order and that the plea could not be treated as rectification of an error apparent on the record.

Conclusion: The recall application was not maintainable and was rejected.

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