TMI Blog2008 (3) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... le 41 enables this Tribunal to pass such orders or issue such directions as may be necessary to meet the ends of justice in a given case. Appeal restored - application allowed. - E/212/2002 - 120 and 121/2008 - Dated:- 10-3-2008 - S/Shri P.G. Chacko, P. Karthikeyan, JJ. REPRESENTED BY : Shri N. Sriprakash, Advocate, for the Appellant. Shri B.L. Meena, SDR, for the Respondent. [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han 70%] by certain manufacturers like the appellants for the period March 1994 to February 2002. Citing this Notification, the party filed an application for withdrawal of the appeal and the same was allowed. Consequently, by Final Order No. 1475/2007 ibid, this Bench dismissed the appeal as withdrawn. Today, the appellants are before us lamenting that they had committed a blunder by seeking to w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CESTAT (Procedure) Rules, 1982. It is submitted that, under this Rule, the Tribunal has power to serve the ends of justice in a given case by permitting withdrawal of an application for withdrawal of appeal. We have heard learned SDR also. According to him, the cited case law may not be applicable to the facts of the present case. It is his case that it would be an abuse of the process of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is about the penalty imposed on them. The above question requires to be addressed by the Bench, the same having already been raised by both sides in the present application. The Notification entitles the appellants to escape duty liability. Whether it will entitle them to escape penal liability is one question which needs to be considered. The broader issue is whether the Notification wipes out th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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