By TIOL News Service

MUMBAI, DEC 26, 2016: THE claim of the applicants is that there is an error apparent on record in the final orders 2016-TIOL-2727-CESTAT-MUM passed by the Bench.

They, therefore, seek rectification of the mistakes.

Inasmuch as it is the submission of the applicants that the Bench had not considered the opinion given by the Department of Electronics and Information Technology, Govt. of India and some other relevant materials, which were relied upon and produced during the hearing before Bench.

The Bench inter alia observed -

"it is noticed that the clarification issued by Department of Electronics and Information Technology, GOI though produced before us, escaped our attention while recording the order, as also other materials like orders of first appellate authority on the same issue for subsequent periods. The said clarification of the Department of Electronics and Information Technology, GOI and other materials may throw some light as to the classification of the products in question. We have also noticed that both sides have not argued on these points elaborately during the proceedings hence it may have escaped our attention. As to the power of Tribunal to recall order once passed, Full Bench of Hon'ble High Court of Delhi in the case of Lachmandas Bhatia Hingwala vs. Asst. Commissioner of Income Tax - 2010-TIOL-824-HC-DEL-IT-LB, ruled that Tribunal has power to recall its order if some facts are not considered. "

The final order was recalled and the Registry was directed to relist the appeals for fresh hearing.

The ROM applications were disposed of.

(See 2016-TIOL-3316-CESTAT-MUM)