Tribunal power to recall ex parte orders affirmed where sufficient cause exists and rehearing on merits is needed.

A tribunal may recall its ex parte order where sufficient cause is shown for non-appearance and rehearing is needed to secure a decision on merits. Rule 41 of the Customs, Excise & Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 supports that power when recall is necessary to do justice and no prejudice is caused. On that basis, the ex parte order was validly recalled after the tribunal accepted that the respondents had been unable to appear for reasons beyond their control. As the recall only restored the matter for hearing on merits, no referable question of law survived under Section 35H of the Central Excise Act, 1944.

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Issues: Whether the Tribunal had jurisdiction to recall its ex parte order passed in the appeal, and whether any question of law arose for reference under Section 35H of the Central Excise Act, 1944.

Analysis: The Tribunal recalled the ex parte order after being satisfied that the respondents had not appeared for reasons beyond their control and that a rehearing on merits was justified. Reliance was placed on Rule 41 of the Customs, Excise & Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 and the principle that a tribunal empowered to do justice may set aside an ex parte order where sufficient cause for non-appearance is shown. Since the recall was made to secure a hearing on merits and no prejudice was found, no referable question of law survived.

Conclusion: The Tribunal had jurisdiction to recall the ex parte order, and no question of law arose for reference.

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