https://www.taxtmi.com/caselaws?id=51701 Non-consideration of submissions and cited precedents in a final order was treated as an apparent error on the face of the record, justifying rectification and recall. The Tribunal found that the earlier order did not show examination of the appellants' hearing submissions or the case law placed on record, and treated that omission as sufficient for recall. West Coast Industrial Gases was applied as the governing principle for recalling an order where cited judicial precedent had not been considered. The Supreme Court decision relied on by the applicant was held not apposite. The final order was recalled and the appeal was posted for rehearing. en-us Tue, 10 Dec 2002 00:00:00 +0530 Mon, 27 Sep 2010 17:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51701 Non-consideration of submissions and cited precedents in a final order was treated as an apparent error on the face of the record, justifying rectification and recall. The Tribunal found that the earlier order did not show examination of the appellants' hearing submissions or the case law placed on record, and treated that omission as sufficient for recall. West Coast Industrial Gases was applied as the governing principle for recalling an order where cited judicial precedent had not been considered. The Supreme Court decision relied on by the applicant was held not apposite. The final order was recalled and the appeal was posted for rehearing. Case-Laws Central Excise Tue, 10 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51701