Jurisdiction of Appellate Tribunal

Error/mistake floating on the surface of order, was not at all restricted to clerical error or arthimetical mistake, instead all types of errors; whether factual/legal or substantive or procedural, fell within the ambit of "apparent mistake floating on the surface of an order" and could be rectified within one year from the date of order by the Tribunal being final fact finding forum.

High Court observed that Appellate Tribunal was vested with the jurisdiction to decide factual controversies and was a forum of last resort in that respect

Onorous obligation was cast on the Tribunal to render its findings on each issue raised before it and such finding must reflect an application of mind by the Tribunal

Impugned order passed by the Tribunal lacked application of mind and determination on each issue independently; which had seriously prejudiced the rights of the parties and offended the principle of due process

Section 24-A of the General Clauses Act, as also Art.10-A of the Constitution guaranteed due process to all persons in respect of the determination of their civil rights

Cornerstone of the principles of due process, was an adjudication on merits by forum tasked with such matters and established forums of last resort to determine issues of facts

Impugned order passed by Tribunal, which was last resort in that regard, was without reasons and without application of mind and was not sustainable

High Court further observed that series of orders passed by the Tribunal had been assailed before High Court; which seemed that appeals before the Tribunal were being disposed of in a cyclostyled manner without application of mind

Such was a serious dent in the administration of justice

Matter was remanded by High Court to the Tribunal to hear and decide the appeal de novo.