Tribunal dismisses rectification application on jute yarn cess liability; no error found in initial order

The Tribunal dismissed the application for rectification of its order regarding the liability of jute yarn consumed in the manufacture of jute twine to pay cess. The Tribunal found that the Supreme Court judgment cited by the Department was not available at the time of its order and emphasized that the mistake of not bringing the judgment to its notice was not an error arising from its order. The Tribunal concluded that there was no mistake apparent from the record warranting rectification and dismissed the application in open court.

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Issues:
Rectification of Tribunal's order based on Supreme Court judgment on jute yarn consumption for jute twine manufacturing.

Analysis:
The case involved an application for rectification of the Tribunal's order regarding the liability of jute yarn consumed in the manufacture of jute twine to pay cess. The Department sought rectification based on a Supreme Court judgment in a similar matter. The Departmental Representative argued that the Tribunal's order was passed without considering the Supreme Court's judgment in a related case. However, the Counsel for the Appellant opposed the rectification, stating that there was no error apparent on the face of the record as the Tribunal's decision was based on previous orders. The Supreme Court judgment was not published until after the Tribunal's order, and it was contended that the mistake, if any, was on the part of the parties for not bringing it to the Tribunal's notice.

The Tribunal noted that the Supreme Court judgment was not available at the time of the Tribunal's order and emphasized that the ratio of a judgment becomes binding on others only when published and made available to the public. The Tribunal highlighted that the mistake of not bringing the Supreme Court order to its notice was not an error arising out of its order. The Respondent argued that the Supreme Court order cited by the Department was distinguishable and arguable, but even if applicable, it was the Department's responsibility to bring it to the Tribunal's attention.

The Tribunal observed that the order in question was a consent order, as the appellant had referred to a previous Tribunal order on the same issue, which the Departmental Representative had agreed covered the matter. Ultimately, the Tribunal concluded that there was no mistake apparent from the record warranting rectification under Section 35C(2) and dismissed the application in open court.

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