https://www.taxtmi.com/caselaws?id=209818 The judgment addressed the application to recall the Tribunal's order and restore the appeal, focusing on the competence of a single member under section 35D(3)(a) of the Central Excise Act, 1944. The appellant argued that the issue exceeded the single member's jurisdiction. A mistake was found in the records, leading to the order's recall. Consequently, the appeal was restored and directed to the Division Bench for consideration, to be linked with a similar case involving the same appellant. The judgment highlights the importance of correctly applying legal provisions and ensuring consistency in decision-making to uphold procedural fairness and legal compliance. en-us Fri, 08 Apr 2011 00:00:00 +0530 Wed, 10 Jul 2013 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209818 The judgment addressed the application to recall the Tribunal's order and restore the appeal, focusing on the competence of a single member under section 35D(3)(a) of the Central Excise Act, 1944. The appellant argued that the issue exceeded the single member's jurisdiction. A mistake was found in the records, leading to the order's recall. Consequently, the appeal was restored and directed to the Division Bench for consideration, to be linked with a similar case involving the same appellant. The judgment highlights the importance of correctly applying legal provisions and ensuring consistency in decision-making to uphold procedural fairness and legal compliance. Case-Laws Service Tax Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209818