TaxTMI 
TaxTMI 
1996 (5) TMI 88
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....for rectification of mistake, in the facts and circumstances, can be heard by a Bench consisting of two Members, as constituted by the President for the purpose. 3.The appellant is engaged in the manufacture of components and parts of X-Ray machines. A special Bench of three Members of the CEGAT passed Final Order Nos. 7 & 8/91-A, dated December 18, 1990/January 8, 1991 remanding the matter to the Collector for examining whether the appellant and another company (IGE) is a related person. The appeal filed from the said order of CEGAT under Section 35L of the Act is pending before this Court. 4.An order of rectification was passed by a Bench comprising of three Members directing the rectification of the final order, in ROM No. E/ROM/14....
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....It is common ground that the President, CEGAT constituted the Bench comprising of Sri K.S. Venkataramani, Technical Member and Sri G.A. Brahma Deva, Judicial Member to hear the applications. When the plea of improper constitution of the Bench was taken, Sri K.S. Venkataramani, Technical Member, took the view that the Bench as constituted by the President is competent to hear the applications. On the other hand, Shri Brahma Deva, Judicial Member took the view that the applications should be heard by a Bench consisting of three Members. In view of the difference of opinion, the following point was referred for decision of a third Member : "In the facts and circumstances, whether an application filed by the applicants for rectifying a mista....
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....hall include at least one Judicial member and one technical member. (emphasis supplied)(3) ............." Rule 31A of the CEGAT (Procedure) Rules, 1982 : "31A.Same Bench to hear applications for rectification of mistakes - An application for rectification of mistake apparent from the record, under sub-section (2) of Section 129B of the Customs Act, or sub-section (2) of Section 35C of the Central Excises and Salt Act, or sub-section (2) of Section 81A of the Gold (Control) Act, shall be heard by a Bench consisting of the Members who heard the appeal giving rise to the application, unless the President directs otherwise." (emphasis supplied). 7.We perused the three different orders passed by the Members of the Tribunal. The major....
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....ents or the change in situation or altered circumstances, may render it impossible. In such a situation, it is certainly open to the President to direct that the application may be heard by a Bench consisting of a Member/Members who did not originally hear the appeal and passed the order. In other words, the Members, who constitute the Tribunal for hearing the rectification proceedings, may be different. To this extent, the President can direct otherwise. Normally, it will not enable the President to constitute entirely a new and different Bench, even if one or more of the Members who heard the appeal and rendered the order originally, are available. In any view of the matter, Rule 31A of the CEGAT (Procedure) Rules, 1982 will not clothe th....