1989 (3) TMI 213 - AT - Central Excise

Summary

Issues:
1. Transfer of Revision Application to the Tribunal
2. Request for withdrawal of appeals by the Appellants
3. Interpretation of the High Court's Order regarding post-manufacturing expenses
4. Tribunal's authority to grant permission for withdrawal of appeals
5. Comparison of Tribunal's powers with those of an Appellate Court

Issue 1: Transfer of Revision Application to the Tribunal
The case involves M/s. Jenson & Nicholson (India) Ltd. filing a Revision Application to the Additional Secretary, aggrieved by an order passed by the Collector of Central Excise (Appeals). The Revision Application was transferred to the Tribunal under Section 35-P of the Central Excises & Salt Act, 1944 to be treated as an appeal. Subsequently, supplementary appeals were filed by the appellants, and the delay in filing these appeals was condoned after due consideration.

Issue 2: Request for withdrawal of appeals by the Appellants
During the hearing, the appellants requested permission to withdraw the appeals they had filed. However, the Respondent objected to this request, citing a specific paragraph from the Hon'ble Calcutta High Court's order. The Tribunal had to consider whether to grant the appellants' request for withdrawal in light of the objection raised by the Respondent.

Issue 3: Interpretation of the High Court's Order regarding post-manufacturing expenses
The Tribunal examined the High Court's order, which left certain claims under "post manufacturing expenses" to the Revisional Authority. The Tribunal decided not to delve into the merits of the appeals as the appellants were not pressing them. The Tribunal emphasized that it had the authority to grant permission for the withdrawal of the appeals, citing relevant legal precedents and the broad powers conferred upon it.

Issue 4: Tribunal's authority to grant permission for withdrawal of appeals
The Tribunal clarified that it possessed the power to grant permission for the withdrawal of appeals, likening its powers to those of an Appellate Court. It referenced a Supreme Court case and a High Court judgment to support its assertion that the Tribunal's powers in dealing with appeals were extensive and not limited by procedural rules.

Issue 5: Comparison of Tribunal's powers with those of an Appellate Court
Drawing parallels with the powers of an Appellate Court under the Civil Procedure Code, the Tribunal affirmed that it held similar powers to an Appellate Court. It reiterated that its authority to grant permission for the withdrawal of appeals was well within its jurisdiction, and it proceeded to grant the necessary permission for the withdrawal of the appeals in question.

In conclusion, the Tribunal's judgment affirmed its authority to grant permission for the withdrawal of appeals, emphasizing the broad powers vested in it akin to those of an Appellate Court. The decision was based on a thorough analysis of the issues raised during the hearing, including the interpretation of the High Court's order and relevant legal precedents supporting the Tribunal's jurisdiction in such matters.