2014 (2) TMI 46 - AT - Service Tax

Restoration of appeal - Condonation of appeal - Held that - second application seeking review of rejection of earlier application, even if pending before the Committee of Disputes(COD) as on 17.02.2011,it cannot be construed to be an application pending seeking permission from the COD - Following decision of Burn Standard Co. Ltd. Vs. Commr. of C.E., Kolkota 2013 (1) TMI 441 - CESTAT, KOLKATA - Decided against assessee.

Summary

Issues:
1. Restoration of appeal dismissed for want of COD permission.
2. Applicability of judgment in Electronics Corporation of India Ltd. Vs. Union of India-2011.
3. Interpretation of the principle of law laid down in Burn Standard Co. Ltd. Vs. Commr. of C.E., Kolkata 2012(286) ELT (Tri-LB)-II.

Analysis:
1. The appellant filed a misc. application seeking restoration of the appeal dismissed by the Tribunal for want of COD permission. The appellant had initially filed the appeal against an order in original dated 31/03/2008. The Committee of Disputes (COD) dismissed their application seeking permission to pursue the appeal. The appellant argued that a review application was filed before the judgment in Electronics Corporation of India Ltd. Vs. Union of India-2011, which stated that COD permission was no longer required. The appellant sought restoration based on this judgment.

2. The Revenue's representative contended that after the judgment in Burn Standard Co. Ltd. Vs. Commr. of C.E., Kolkata 2012, it was established that the pendency of a review application could not be considered as an application pending before the COD for seeking permission. The Revenue argued that the appellant's application for restoration lacked merit based on this interpretation of the law.

3. The Tribunal, after hearing both parties and examining the records, agreed with the Revenue's argument. Referring to Burn Standard's case, the Tribunal held that even if a review application was pending before the COD, it could not be considered as an application seeking permission from the COD. The Tribunal found no merit in the appellant's misc. application and consequently dismissed it based on the interpretation of the law as per the precedent set by Burn Standard's case and the relevant legal opinions considered.

This detailed analysis of the judgment provides a comprehensive understanding of the issues involved, the arguments presented by both parties, and the Tribunal's decision based on the interpretation of relevant legal principles and precedents.