(1) Raja Imports & Exports Vs. Collector of Customs reported in 1991 (56) ELT 220 (Tribunal)

(2) Payal Ashok Kumar Jindal Vs. Captain Ashok Kumar Jindal reported in 1992 (60) ELT 19 (S.C.)

(3) Shally Thapar Vs. Collector of Customs reported in 1993 (64) ELT 31 (Tribunal)

Shri Bhagat argued that the Tribunal should modify its order to the extent that cross-examination of 864 witnesses as against 110 relied upon.

2. Shri V. Sridharan, the learned advocate, who has appeared on behalf of the respondents/appellants pleaded that there is no mistake in the order passed by the Tribunal. He pleaded that the Tribunal had passed a reasoned order based on the show cause notice as well as the findings given by the Collector in his order. He drew the attention of the Bench to para 33.7 of the Collector's order which is reproduced below :-

"33.7 It would thus appear from the above, that by providing copies of statements of the 864 persons and even by offering 10 parties for cross - examination as agreed upon on 16.3.1984 (out of which party cross examination 5 parties and the cross examined of others was waived), principles of natural justice have been complied with and the plea of the party is not tenable".

Shri Sridharan pleaded that a perusal of para 33.7 shows that Collector had mentioned 864 witnesses in the said para and on the basis of that the Tribunal had passed the order. There is no whisper of 110 witnesses either in the show cause notice or in the order or in the arguments advanced by the Revenue before the Tribunal and as such the application for Rectification of Mistake needs to be dismissed. He further stated that the judgments cited by the learned DR are on principles of natural justice and not relevant to the present application. In support of his arguments, he cited a decision of the Tribunal in the case of Kusum Products Ltd. Vs. Collector of Central Excise reported in 1989 (44) ELT 534 (Tribunal) and laid special emphasis on para 3 of the said judgment. He pleaded for the rejection of the R.O.M.

3. We have heard both the sides and have gone through the facts and circumstances of the case and also considered the judgments cited by the learned DR. For the proper appreciation of the factual position, para No. 33.7 from the order passed by the Collector of Central Excise is reproduced below:-

"33.7 It would thus appear from the above, that by providing copies of statements of the 864 persons and even by offering 10 parties for cross - examination as agreed upon on 16.3.1