1992 (7) TMI 223 - AT - Central Excise

High Court's Final Orders Upheld, Tribunal Dismisses Rectification Application

The Tribunal dismissed the rectification application, emphasizing that the High Court's orders were final and binding. The Tribunal held that since the ... Rectification of mistake Issues:Rectification of an order passed by the Tribunal, Implementation of the order passed by the High Court, Applicability of rate of duty, Transfer of the case to the Special Bench, Binding nature of High Court orders, Power of the Tribunal to review its original order.Analysis:The case involves an application for rectification of an order passed by the Tribunal and the implementation of the order passed by the High Court. The petitioner had appealed against orders passed by the Additional Collector, and a Stay Petition was filed. The Tribunal directed the petitioners to deposit specific amounts towards Central Excise duty and penalty and ordered the appeal to be transferred to the Special Bench. The High Court modified the Tribunal's order, reducing the deposit amounts. The petitioner claimed compliance with the High Court's directions.The main contention raised by the petitioner's advocate was that the Tribunal had erred in transferring the case to the Special Bench, as there was no dispute regarding the approved rate of duty. The advocate argued that the mistake needed rectification under relevant legal provisions. On the other hand, the JDR representing the department contended that the High Court's orders were binding, and there was no need for rectification by the Tribunal.The Tribunal deliberated on the submissions and concluded that since the High Court had passed final orders binding on all parties, there was no need for further rectification by the Tribunal. The Tribunal highlighted the observations of the High Court in the Writ Petition, emphasizing that the High Court had upheld the transfer of the case to the Special Bench and rejected the petitioner's challenge. Therefore, the Tribunal determined that the High Court's orders were final and binding, precluding any rectification by the Tribunal.In light of the High Court's definitive stance on the matter, the Tribunal dismissed the rectification application as misconceived, devoid of merits, and not subject to review by the Tribunal. The Tribunal emphasized that the High Court's order confirming the transfer to the Special Bench was binding on all parties, including the petitioner and the Tribunal, and could not be questioned further. Consequently, the Tribunal rejected the rectification application.This detailed analysis of the issues involved in the judgment highlights the legal arguments presented by both parties, the significance of the High Court's orders, and the Tribunal's decision regarding the rectification application.