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2014 (9) TMI 865 - AT - Central ExciseValidity of passing a fresh adjudicating order after withdrawal of earlier adjudication order - The Apex Court recorded that “since the Order-in-Original dated 30-3-2009 is being withdrawn, practically nothing survived in these matters. We grant permissions to the respondent/department to withdraw the said order. It is, however, made clear that further action, if any, could be proceeded with in accordance with law - Held that:- Prima facie, in view of withdrawal of the earlier adjudication order dated 30-3-2009, without reserving liberty to proceed from a stage subsequent to the stage of the show cause notice dated 20th February, 2008 against M/s. Garg Industries and all other concerned parties, we find no lawful authority for passing a fresh adjudication order viz. the impugned order - there is no power, authority or jurisdiction consecrated under the provisions of the Excise Act, 1944, enabling withdrawal of an adjudication order; and that no power inheres in the adjudicating authority to review its own order, either. It is also not clear from the record as to which authority withdrew the order dated 30-3-2009 and in exercise of what power. We are also unable at this stage, to conclude that the order of withdrawal of the earlier adjudication order is non est, since the factum of such withdrawal is incorporated in the Supreme Court’s order dated 19-8-2011 - impugned adjudication order, prima facie appears unsustainable. We therefore grant waiver of pre-deposit in full and stay further proceedings for realisation of the adjudicated liability, during pendency of the appeals - Stay granted.
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