TAN INDIA LIMITED Vs. CEGAT

JUDGEMENT

(1.) BY consent of the parties, the writ petition itself is taken up for disposal.

(2.) THE case of the petitioner is that, the Tribunal passed its earlier order dated 30 -7 -1996 wherein it wanted to follow its own order passed in Order No. 994 of 1996, dated 2 -7 -1996 which order related to the benefit of the Notification No. 36/87, dated 1 -3 -1987, while the present proceedings related to the benefit that was available to the Cement manufacturers under Notification No. 154/90 -C.E., dated 1 -11 -1990. In those circumstances, when the petitioner approached the Tribunal again with an application for rectification, by the order impugned in the writ -petition dated 11 -10 -2001 in Misc. Order No. 339 of 2001 the Tribunal, unfortunately, expressed its helplessness in considering the rectification sought for by the petitioner by stating that the Larger Bench of the Tribunal took the view that the Tribunal lack jurisdiction to pass any orders on the ground of "rectification of mistake".

(3.) IN such circumstances, the helplessness pleaded by the Tribunal in dealing with the rectification application of the petitioner by relying upon the Larger Bench decision of Tribunal cannot be accepted. The Tribunal should have followed the ruling of the Hon'ble Supreme Court and exercised its inherent powers under the said Rule 41 and dealt with the rectification application in the manner know to law especially when it was pointed out to the Tribunal that the earlier order relied upon by it while passing its order dated 30 -7 -1996, was inapplicable in respect of the Notification No. 154/90 -C.E., dated 1 -11 -1990. Therefore, the order impugned in the writ petition cannot be sustained.