2010 (5) TMI 439

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..... pplication for withdrawal of such an application – Held that: - the CESTAT Procedure Rules enabled the Tribunal to pass such orders as may be necessary to meet ends of justice - appeal deserves to be restored - appellant cannot be denied opportunity to seek relief admissible to it before the Tribunal for an apparent mistake of its Counsel - ROA application is allowed - C/325/2007 - 332/2010 - Dat .....

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..... the appeal and relief had to be sought from the Revisionary authority. The junior advocate in a confused mind had withdrawn the appeal. It is submitted that the appeal was erroneously withdrawn by the appellant's counsel. There were several case laws decided by the Tribunal dealing with interest on delayed refund of drawback. The appellant prays that the unintentional error committed by his junio .....

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..... ppeal, it also had the power to allow, on sufficient grounds, an application for withdrawal of such an application. Rule 41 of the CESTAT Procedure Rules enabled the Tribunal to pass such orders as may be necessary to meet ends of justice in a given case. In the light of the above decision, I find that the appeal deserves to be restored. It was withdrawn erroneously by the Counsel who represented .....

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