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Mahendra Mills Ltd. Vs. Collector of Central Excise - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On
Reported in(1983)LC(1971)DTri(Delhi)
AppellantMahendra Mills Ltd.
RespondentCollector of Central Excise
Excerpt:
.....following provision relating to the powers of the tribunal to pass orders in an appeal :- "35-c. orders of appellate tribunal.- (1) the appellate tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such direction, as the appellate tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence if necessary".4. from the above, we notice that the tribunal in addition to other orders contemplated can modify the order appealed against which means modification resulting in enhancement of liability also. there.....
Judgment:
1. M/s. Mahendra Mills Ltd., Kalol, Gujarat, filed a revision petition before the Central Government on 19th January 1977 against the Order No. 1775/76 passed by the Appellate Collector of Central Excise, Bombay on 1-11-1976. By virtue of the provisions of Section 35(P) of the Central Excises and Salt Act, 1944, the same, has been transferred to the Tribunal as an appeal to be disposed of.

2. In compliance to notice dated 11th of March 1983, intimating today's hearing date, a communication dated March 25, 1983 has been sent by the assessee in which permission is sought to withdraw the appeal.

3. We have perused the request and also the subject matter of appeal and find that the withdrawal request is not based on any intention to take out of 'focus of the Tribunal any dispute which could possibly result in enhancement of duty or withdrawal of any exemption. This aspect was noticed by us because right of withdrawal of an appeal or petition cannot be said to be available to the parties. In this connection, we like to notice the following provision relating to the powers of the Tribunal to pass orders in an appeal :- "35-C. Orders of Appellate Tribunal.- (1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such direction, as the Appellate Tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence if necessary".

4. From the above, we notice that the Tribunal in addition to other orders contemplated can modify the order appealed against which means modification resulting in enhancement of liability also. There may be situations where enhancement becomes necessary if on accepted facts a palpably wrong decision has been taken in favour of the assessee, but the latter is still not satisfied and files an appeal seeking relief in the present case, the facts are not such which could possibly give rise to the above situation. Therefore, accepting the request for withdrawal, we dismiss the appeal as withdrawn.


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