TaxTMI 
TaxTMI 
2015 (10) TMI 1130
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....r Swetha, Advs. For the Respondent : Mr M Rammohan Rao, DC (AR) ORDER Per: D N Panda: Ld. Counsel vehemently opposes the action of the Tribunal through these restoration applications submitting that their right of appeal cannot be taken away by the Committee on Disputes which has no power to do so. The earlier confusion in law by the judgment rendered in the case of ONGC reported in 2009 (233....
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....granted permission to pursue appeal on penalty aspect only. Unfortunately, there was no penalty imposed in the adjudication to be appealed. Therefore, for the reason aforesaid, appellant should not be deprived of process of justice. Restoration of appeal may be made accordingly. 4. Revenue on the other hand says that once the Committee on Disputes did not prefer to allow Public Sector Undertaking....
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....f 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. 7. We are conscious that d....