9911796707
TMI Blog2008 (3) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : P.G. Chacko, Member (J)]. - There are two applications before us, both by the appellants, one for restoration of the captioned appeal and the other for correction of a mistake in the cause-title of our Final Order No. 1475/2007 dated 11-12-2007 whereby the appeal was dismissed. 2. After examining the records and hearing both sides, we note that the appeal was fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r by seeking to withdraw the appeal. It is said that they were mindless of the consequences of withdrawal of the appeal. Learned counsel for the appellants has cited certain decisions in support of his submission that, in the aforesaid circumstances, this Tribunal has inherent jurisdiction to restore the appeal by recalling the final order. The said decisions are : (a) Ram ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his case that it would be an abuse of the process of this Tribunal to allow the present application. 3. After giving careful consideration to the submissions, we are inclined to accept the proposition that, if this Tribunal has power to allow an application for withdrawal of appeal, it also has the power to allow, on sufficient grounds, an application for withdrawal of such an application. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. The broader issue is whether the Notification wipes out the entire liability cast on the appellants by the Commissioner in the impugned order. 5. In view of the above, we allow Application No. 14/2008 after recalling Final Order No. 1475/2007, and restore the appeal to its original number. Now that the final order stands recalled, the remaining application for correction of mistake in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
