COD application dismissed earlier cannot be restored as Tribunal cannot review its own order
IN the matter of a Service Tax appeal filed by the appellant against the order passed by the Commissioner(A), the CESTAT had passed the following order –
"In these circumstances, we do not find any merit in the application for condonation of delay as the reasons stated in the application are not satisfactory in the absence of any supporting evidence . Accordingly, the same is dismissed. Consequently, the appeal as well as stay application are also dismissed".
The appellant is now before the Tribunal with a restoration application and some supporting evidence namely, photo copy of the FIR for the bullet injury suffered by the appellant and also an affidavit stating that he was suffering from paralysis and did not recover from the ailment for a long period. Inasmuch as on account of the said reasons, the appeal could not be filed on time, submitted the appellant.
The Revenue representative submitted that once the COD is dismissed on merits by the Bench, the Tribunal cannot review its own order.
The CESTAT observed -
"5. Earlier the COD, stay application and appeal were dismissed by this Tribunal after hearing the appellant and on going through the records of the case. The reasons as to why the application is not maintainable were also discussed.
6. In these circumstances, we cannot review our own order, which was passed after hearing the appellant on merits. Accordingly, we hold that the restoration of application is not maintainable and the same is dismissed."