Mistaken identification of appeal justified recall where no finding was made on the actual assessable value dispute.

The Tribunal found that the earlier order had proceeded on a mistaken identification of the appeal, because the recalled matter involved enhancement of assessable value based on cost of production and overhead charges for supply of nuts and bolts, not the connected issue of exclusion of inspection charges. Since no finding had been recorded on the issue actually raised in Appeal No. E/889/93-A, the prior order required recall. The recall application was allowed and the appeal was restored for fresh hearing on merits.

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Issues: Whether the order disposing of Appeal No. E/889/93-A should be recalled on the ground of mistaken identification of the appeal and whether the matter should be restored for hearing on merits.

Analysis: The appeal sought to be recalled was found to involve a different issue from the connected appeal concerning exclusion of inspection charges. The order earlier passed in the recalled appeal had proceeded on an incorrect understanding of identity between the two matters. The Tribunal found that no finding had been recorded on the issue actually arising in Appeal No. E/889/93-A, namely enhancement of assessable value on account of cost of production and overhead charges relating to supply of nuts and bolts. In these circumstances, the earlier order was held to require recall and the matter was directed to be listed again for hearing on merits.

Conclusion: The recall application was allowed and the appeal was restored for fresh hearing on merits.

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