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    <title>2013 (1) TMI 730 - CALCUTTA HIGH COURT</title>
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    <description>A tribunal vested with power to pass directions to secure the ends of justice may recall or modify an ex parte interim pre-deposit order where the procedural rules permit such incidental authority. Rule 41 of the Customs, Excise and Service Tax Tribunal (Procedure) Rules, 1982 was read as enabling orders necessary to give effect to the tribunal&#039;s functions, and the proviso to Rule 20 supported recall of ex parte dismissal orders. Refusing to entertain a recall application on the mistaken view that no such power existed was legally unsustainable, and the matter had to be reconsidered on merits.</description>
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    <pubDate>Thu, 31 Jan 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=170669</link>
      <description>A tribunal vested with power to pass directions to secure the ends of justice may recall or modify an ex parte interim pre-deposit order where the procedural rules permit such incidental authority. Rule 41 of the Customs, Excise and Service Tax Tribunal (Procedure) Rules, 1982 was read as enabling orders necessary to give effect to the tribunal&#039;s functions, and the proviso to Rule 20 supported recall of ex parte dismissal orders. Refusing to entertain a recall application on the mistaken view that no such power existed was legally unsustainable, and the matter had to be reconsidered on merits.</description>
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      <pubDate>Thu, 31 Jan 2013 00:00:00 +0530</pubDate>
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