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2018 (2) TMI 1894 - CESTAT BANGALORERestoration of appeal - case of Revenue is that the applicant has voluntarily withdrawn the appeal and once he has withdrawn the appeal, the said appeal cannot be restored - HELD THAT:- The applicant has voluntarily withdrawn the appeal filed by him before this Tribunal which was allowed by the Tribunal vide its order dated 20.12.2016, the appeal cannot be restored on the ground that the Revenue’s appeal before the Commissioner (Appeals) has been allowed subsequently. Moreover, the Commissioner has only remanded the matter to the original authority and the applicant is at liberty to defend the case before the adjudicating authority. There is no reason to restore the appeal - application dismissed.
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