At, Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai
By, THE HONORABLE JUSTICE: D.N. PANDA
By, MEMBER AND THE HONORABLE JUSTICE: C.J. MATHEW
For Petitioner: Ahibaran, Addl. Commissioner (AR) And For Respondents: R.V. Shetty, Advocate
1. Both sides agree that the respondent came in appeal against the same impugned order which was in appeal No. C/218/2008. The present appeal C/385/2008 of Revenue is also against the same impugned order. The matter has been remitted back by final order Nos. A/346-349/1/CB, dated 13-2-2015 in Appeal No. C/218/2008. However, redemption fine imposed was dropped by the said final order. Revenue says that its grievance in the present appeal is against the low redemption fine imposed by the adjudicating authority.
2. We are helpless to come to rescue of Revenue at this stage since the matter of redemption fine has reached to finality by the above final order which is neither stayed nor overruled by any higher Court. Learned AR says that when Revenue's appeal was pending, the appeal of the party should not have been disposed of. We have no hesitation to say that both sides should have informed the Tribunal as to the pendency of Revenue's appeal when the Bench was hearing appeal of other side. But it was in dark. Therefore, there is nothing more to state on the lis. Learned AR says that in such event, the Larger Bench of the Tribunal has ordered that earlier order should be recalled and the appeal of the Revenue should be heard. However, we have neither revisionary nor review power. It has no jurisdiction to review its own
Please Login To View The Full Judgment!
order or to recall its order passed by the Coordinate Bench long ago. Therefore, Revenue's submission has no force for which its appeal is dismissed.