M/S. J.K. SYNTHETICS LTD. versus COLLECTOR OF CENTRAL EXCISE

M/S. J.K. SYNTHETICS LTD. versus COLLECTOR OF CENTRAL EXCISE

CEGAT is clothed with express power under Rule 41 of the CEGAT (Procedure) Rules, 1982 to recall ex-parte orders where sufficient cause for absence is established; it is manifest justice to do so and not contrary to its statutory powers.

Parties
Appellant: M/S. J.K. Synthetics Ltd.; Respondent: Collector of Central Excise
Jurisdiction
India
Judgment Date
28 August 1996
Procedural Posture
Civil Appeal / Appeal From Customs, Excise and Gold (control) Appellate Tribunal Order
Outcome
Appeal allowed
Legal Topics
Tribunal Procedure, Ex Parte Orders, Recall of Orders
Administrative Law Taxation Tribunal Procedure Ex Parte Orders Recall of Orders

Case Brief

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Parties

M/S. J.K. Synthetics Ltd.

Appellant

Collector of Central Excise

Respondent

Procedural Posture

Civil Appeal / Appeal From Customs, Excise and Gold (control) Appellate Tribunal Order

Legal Issues

  1. 1 Whether CEGAT has power to recall/set aside an ex-parte order passed on merits against a party absent at hearing

Ratio Decidendi

CEGAT is clothed with express power under Rule 41 of the CEGAT (Procedure) Rules, 1982 to recall ex-parte orders where sufficient cause for absence is established; it is manifest justice to do so and not contrary to its statutory powers.

Court Disposition

Appeal allowed

Orders

  • Order passed by CEGAT ex-parte is set aside.
  • The appellant's application to recall the ex-parte order is allowed.