https://www.taxtmi.com/caselaws?id=44312 Rule 41 of the CEGAT (Procedure) Rules, 1982 was construed as conferring broad procedural power on the Tribunal to recall and set aside an ex parte order passed on merits where sufficient cause for non-appearance is shown. The absence of an express recall provision in Rule 21 did not exclude that power, because the Tribunal may make orders necessary to prevent abuse of process and secure the ends of justice. Where the party's absence was not due to fault, refusal to recall would cause manifest injustice. The Tribunal may therefore restore the appeal for fresh hearing and disposal on merits. en-us Wed, 28 Aug 1996 00:00:00 +0530 Tue, 14 Oct 2025 21:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44312 Rule 41 of the CEGAT (Procedure) Rules, 1982 was construed as conferring broad procedural power on the Tribunal to recall and set aside an ex parte order passed on merits where sufficient cause for non-appearance is shown. The absence of an express recall provision in Rule 21 did not exclude that power, because the Tribunal may make orders necessary to prevent abuse of process and secure the ends of justice. Where the party's absence was not due to fault, refusal to recall would cause manifest injustice. The Tribunal may therefore restore the appeal for fresh hearing and disposal on merits. Case-Laws Central Excise Wed, 28 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44312