https://www.taxtmi.com/caselaws?id=780464 Rule 41 of the CESTAT (Procedure) Rules, 1982 gives the Tribunal wide power to pass orders necessary to secure the ends of justice and prevent abuse of process. Where a party failed to appear because a post-merger change of address was not reflected, that constituted sufficient cause, and a rectification application exposing a substantive mistake apparent on the record could justify recall of an ex parte order. The plea that the Tribunal had become functus officio did not bar exercise of that power. The earlier ex parte order was therefore liable to be recalled, and the appeal restored for hearing on merits. en-us Thu, 09 Oct 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780464 Rule 41 of the CESTAT (Procedure) Rules, 1982 gives the Tribunal wide power to pass orders necessary to secure the ends of justice and prevent abuse of process. Where a party failed to appear because a post-merger change of address was not reflected, that constituted sufficient cause, and a rectification application exposing a substantive mistake apparent on the record could justify recall of an ex parte order. The plea that the Tribunal had become functus officio did not bar exercise of that power. The earlier ex parte order was therefore liable to be recalled, and the appeal restored for hearing on merits. Case-Laws Central Excise Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780464