TaxTMI 
TaxTMI 
2024 (9) TMI 1972
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.... of mistake in the Final Order dated 02.05.2024. 2. The brief facts of the case as submitted by the ld. Counsel is that the order-in-appeal against which the appeal was filed before this Bench, had been passed in violation of the principles of natural justice. He submitted that personal hearing had been fixed on 06.12.2018 or 11.12.2018 or 13.12.2018. The appellant had not received the said notice for personal hearing. In fact on 13.12.2018 another matter/appeal of the appellant had been fixed for personal hearing before the Commissioner (Appeals) and the said hearing was attended by the Counsel for the appellant. He further submitted that the Commissioner (Appeals) had passed the order dated 07.01.2019 and copy of the said order dated 0....
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.... adjourned to 09.08.2024. On 09.08.2024 again, aforesaid submissions were made on behalf of the appellant and after hearing, the Tribunal had directed that written note/submissions be filed, which is on record. He stated that the Tribunal vide order dated 02.05.2024 dismissed the instant appeal while deciding the appeal on merits of the case, instead of remanding the matter for fresh adjudication after giving opportunity of hearing to the appellant. He further submitted that the appellant was denied hearing by the Commissioner (Appeals) while passing the impugned Order-in-Appeal dated 07.01.2019. 4. Learned Authorized Representative for the Department submitted that there is no error/rectification of mistake in the final order dated 02.0....
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....ing the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary. 2 [(1A) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.] (2) The Appellate Tribunal may, at any time within 3 [six months] from the date of the order, with a vie....
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....ustoms Act, or sub-section (2) of section 35C of the [Central Excise Act, 1944], 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.]" 8. As per the provisions above, it is noted that an application for rectification of mistake apparent from record alone can be filed before the same Bench of the Tribunal. A mistake, which can be rectified, must be a mistake apparent from the record and not otherwise. It may be a mistake either of law or a fact. The power of rectification can be exercised only if there is a mistake apparent from the record of the proceedings. 9 In the instant case, we....