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Issues: Whether miscellaneous applications under Rule 31A of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules were maintainable for rectification of the stay order on the ground that the appellants were not served with notice on their residential addresses and the stay order was passed ex parte.
Analysis: The address furnished in the memos of appeal and stay applications was the correspondence address, and notices were issued accordingly. No affidavit was filed to show that the appellants had changed address or that the Tribunal was informed of any residential address for service. The challenge did not disclose any patent error of fact or law apparent on the face of the stay order. An application for rectification could not be used as a substitute for seeking setting aside of an ex parte order. The Tribunal had already considered the matter on merits, granted time for pre-deposit, and imposed only partial deposit with waiver of the balance and stay of recovery.
Conclusion: The miscellaneous applications were not maintainable as applications for rectification and were liable to be rejected.
Final Conclusion: The stay order remained undisturbed and the appellants were not granted relief in the rectification proceedings.
Ratio Decidendi: Rectification jurisdiction is confined to correcting an apparent mistake on the face of the record and cannot be invoked to challenge a reasoned order on the ground of alleged non-service or to reopen the merits of an ex parte stay order.