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2014 (5) TMI 539 - HC - Service TaxMaintainability of appeal before Tribunal - Power to review order - Power of the Chief Commissioner to call upon the Committee of Commissioners to take a second look to review - In the second Review there was a difference of opinion between the Commissioners. Thereafter the Chief Commissioner decided to file an appeal before the Tribunal on 13-8-2008. Accordingly, the appeal was filed on 20-8-2008. There was a delay of 78 days in preferring the appeal. - Denial of rebate claim - Tribunal allowed claim by way of remand - Commissioner allowed rebate claim - Held that:- It is settled law that the power of review cannot be implied. It is the power which should be expressly provided under the Statute. Merely because there is no prohibition under the Act for any authority to exercise the power of review, the authority would not get jurisdiction to review its own orders. It is only if such an express power is conferred under the Statute on the authority it can review its order. If no such power is conferred there is no power of review. In that view of the matter, once the Committee of Commissioners on a careful examination of the order of the Commissioner of Appeals did not differ in their opinion and decide to accept the said order the matter ends there. The Chief Commissioner is not vested with any power to call upon the Committee of Commissioners to take a second look to review the order so that he could take decision to prefer an appeal. Such a procedure is not contemplated under law. In the nature of proceedings such a power cannot be conferred on the Chief Commissioner also - the Tribunal was justified in holding that the appeal filed on the basis of the second review is not maintainable - Decided against Revenue.
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