https://www.taxtmi.com/caselaws?id=263311 The HC held that the Tribunal erred in dismissing the miscellaneous application seeking correction of its order dated 25th April, 2011, which recorded abatement of appeal due to appellant's death when it was actually the noticee who had died. The adjudicating authority was aware of the noticee's death, and the Tribunal's mistake was made in the Department's presence, which knew the correct facts. The HC ruled the miscellaneous application was for procedural review to correct a gross mistake, not mere recall of dismissal. The Tribunal should have recalled the order under Rule 41 to secure justice and heard the appeal on merits. Matter remanded back, decided in favour of assessee. en-us Wed, 27 Aug 2014 00:00:00 +0530 Thu, 10 Jul 2025 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263311 The HC held that the Tribunal erred in dismissing the miscellaneous application seeking correction of its order dated 25th April, 2011, which recorded abatement of appeal due to appellant's death when it was actually the noticee who had died. The adjudicating authority was aware of the noticee's death, and the Tribunal's mistake was made in the Department's presence, which knew the correct facts. The HC ruled the miscellaneous application was for procedural review to correct a gross mistake, not mere recall of dismissal. The Tribunal should have recalled the order under Rule 41 to secure justice and heard the appeal on merits. Matter remanded back, decided in favour of assessee. Case-Laws Central Excise Wed, 27 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263311