TMI Blog2014 (7) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 15-6-2010 of the appellant exercising option under Section 72(1) of Finance Act, 2010 for reversal of the Cenvat credit used in manufacture of exempted goods and that related to the period February, 2001 to March, 2005. It was further submitted that even though appellant lost its appeal on the same issue for self-same period by CESTAT Final Order Nos. 126-129/2010-EX (DB), dated 2-2-2010, by v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or exempted goods. Learned Counsel relies on para 99 of the judgment of the Apex Court in the case of Mafatlal Industries Ltd. v. Union of India reported in 1997 (89) E.L.T. 247 (S.C.) to submit that dispute was pending for which option was exercisable in spite of dismissal of appeal by Tribunal as aforesaid. The citation made by learned Counsel related to a refund, where there were a different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 126-129/2010-EX (DB), dated 2-2-2010. 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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