Recall and remand after Ministry clarification on deemed licence validity prompted fresh consideration on merits.

The Tribunal recalled its earlier order after a later-produced Ministry of Industry clarification stated that the importer's licence was deemed valid from the date the industry came under compulsory licensing. As the clarification had already been filed but was not connected in the record, the Tribunal considered it necessary to revisit the matter on merits. The collector (appeals) order was set aside and the case was remanded to the Assistant Collector for fresh consideration after giving the assessee an opportunity of hearing.

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Issues: Whether the Tribunal should recall and modify its earlier order in view of the clarification subsequently produced from the Ministry of Industry and remit the matter for reconsideration.

Analysis: The clarification from the Ministry of Industry stated that the importer's licence was deemed valid from the date the industry was brought under compulsory licensing. The earlier rejection had proceeded on the absence of this clarification. Since the document had been produced before the earlier order but was not linked in the file, the Tribunal found that justice required recall of the prior order and consideration of the clarification on merits.

Conclusion: The earlier order was rectified, the collector (appeals) order was set aside, and the matter was remanded to the Assistant Collector for fresh after granting an opportunity of hearing.

Final Conclusion: The assessee obtained a remand for reconsideration on the basis of the Ministry's clarification, and the dispute was left to be decided afresh in accordance with law.

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