https://www.taxtmi.com/caselaws?id=47086 A tribunal may recall its ex parte order where sufficient cause is shown for non-appearance and rehearing is needed to secure a decision on merits. Rule 41 of the Customs, Excise & Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 supports that power when recall is necessary to do justice and no prejudice is caused. On that basis, the ex parte order was validly recalled after the tribunal accepted that the respondents had been unable to appear for reasons beyond their control. As the recall only restored the matter for hearing on merits, no referable question of law survived under Section 35H of the Central Excise Act, 1944. en-us Mon, 19 Jul 2004 00:00:00 +0530 Mon, 26 Jul 2010 18:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47086 A tribunal may recall its ex parte order where sufficient cause is shown for non-appearance and rehearing is needed to secure a decision on merits. Rule 41 of the Customs, Excise & Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 supports that power when recall is necessary to do justice and no prejudice is caused. On that basis, the ex parte order was validly recalled after the tribunal accepted that the respondents had been unable to appear for reasons beyond their control. As the recall only restored the matter for hearing on merits, no referable question of law survived under Section 35H of the Central Excise Act, 1944. Case-Laws Central Excise Mon, 19 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47086