2018 (2) TMI 1894 - AT - Central Excise

Restoration of appeal - case of Revenue is that the applicant has voluntarily withdrawn the appeal and once he has withdrawn the appeal, the said appeal cannot be restored - HELD THAT - The applicant has voluntarily withdrawn the appeal filed by him before this Tribunal which was allowed by the Tribunal vide its order dated 20.12.2016, the appeal cannot be restored on the ground that the Revenue s appeal before the Commissioner (Appeals) has been allowed subsequently. Moreover, the Commissioner has only remanded the matter to the original authority and the applicant is at liberty to defend the case before the adjudicating authority. There is no reason to restore the appeal - application dismissed.

Summary

Issues: Application for restoration of appeal under Rule 20 of CESTAT (Procedure) Rules, 1982 after withdrawal of appeal.

The judgment revolves around the application for restoration of an appeal that was withdrawn by the appellant before the Tribunal. The appellant had initially filed an appeal against an Order-in-Appeal passed by the Commissioner (Appeals). However, the appellant later withdrew the appeal on the belief that the matter would be resolved by the Department without further agitation. Subsequently, the Department filed an appeal against the remanded order, leading to the current application for restoration of the withdrawn appeal.

In the analysis, the Tribunal considered the arguments presented by both parties. The appellant's counsel contended that the withdrawal was based on a genuine belief that the matter would be settled, highlighting the subsequent actions of the Department as contradictory to the appellant's expectations. On the other hand, the Department's representative opposed the restoration, asserting that once an appeal is voluntarily withdrawn, it cannot be reinstated.

After evaluating the submissions and the sequence of events, the Tribunal concluded that since the appellant had voluntarily withdrawn the appeal, it could not be restored merely because the Department's appeal before the Commissioner (Appeals) was successful. The Tribunal emphasized that the Commissioner had remanded the matter back to the original authority, granting the appellant the opportunity to present their case before the adjudicating authority. Consequently, the Tribunal found no justifiable reason to restore the appeal and dismissed the application for restoration.