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2015 (10) TMI 1130 - AT - Central ExciseRestoration of appeal - Power of Committee of disputes - Held that:- When the appeal was dismissed by the Tribunal, it was conscious of the law declared in the ONGC case reported in [1991 (10) TMI 58 - SUPREME COURT OF INDIA] as to resolution of dispute between Union of India and Central PSUs of this country. It transpires from the minute of the Committee on Disputes under Sl.No.31 that appellant was permitted to contest appeal only on levy of penalty. It clearly demonstrates that the appellant was estopped to contest beyond the scope of decision of the Committee on Disputes on any other aspect. Further, the appellant has come after 7 years to the Tribunal for restoration of its appeal. It could not keep its appeal alive going to the higher court. It is therefore difficult to restore the appeals since the Tribunal does not have power to review its own orders in absence of specific provision in law granting power of review. Further, even though penalty was not imposed in the adjudication, there was no permission to litigate on duty demand. - decision of Committee on Disputes is no more requirement according to judgement of Supreme Court in ECIL case (2011 (2) TMI 3 - Supreme Court). But there is specific denial by Committee to dispute further probably to prevent wastage of time of the court as well as resources of the country. Therefore, appellant is not permitted to litigate further with Revenue. - Decided against assessee.
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