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Issues: Whether the Tribunal could recall its earlier order and rehear the appeal on the ground of alleged denial of opportunity, and whether the ex parte disposal on merits was liable to be set aside under the Tribunal's procedural powers.
Analysis: The application was filed under Rule 41 of the CEGAT (Procedure) Rules, 1982. The record showed that notice of hearing had been duly served well in advance, the respondent did not appear on the hearing date, and no adjournment was sought. On those facts, there was no violation of natural justice. The Tribunal also held that recalling the earlier merits order would in substance amount to a review of its own decision. Since the Tribunal is a creature of statute and no power of review is conferred by the Customs Act, 1962 or the Tribunal Rules, such a course was impermissible. The decisions relied upon by the applicant were distinguished as cases where notice had not been served or a true denial of hearing had occurred.
Conclusion: The Tribunal had no jurisdiction to recall the order on the facts of the case, and the plea of denial of natural justice failed.
Final Conclusion: The request to reopen the earlier appeal was not sustainable because due notice had been given, the party remained absent without seeking adjournment, and the Tribunal could not exercise a review power not conferred by statute.
Ratio Decidendi: A statutory tribunal cannot review or recall its merits order in the absence of express or implied power, and an ex parte disposal after due notice does not violate natural justice where the party neither appears nor seeks adjournment.