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2014 (7) TMI 65 - AT - Central ExcisePower of CESTAT to rectify / review its own order - Reversal of the Cenvat credit - whether after passing final order by Tribunal against appeal of the appellant on the self-same issue Tribunal can say that there is pending of dispute since entertaining the appeal against above rejection order shall amount to review of the appeal decision of past - Held that:- It is settled law that after Tribunal passes order it becomes functus officio and it does not have power to review its order in absence of statutory mandate in that regard. Therefore entertaining the present appeal shall result in review in disguise of the appeal decision made in the appeal already disposed as stated aforesaid. Pendency of the dispute is not possible to be appreciated in absence of pendency of remedy before higher court against Final Order dated 2-2-2010 passed by Tribunal. The appellant appears to have misconceived that its dispute is pending when it has not approached the higher court against the final order of the Tribunal - Decided against assessee.
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