Commissioner cannot review accepted order-in-appeal. Condonation of delay application dismissed. Appeal dismissed.

The Tribunal dismissed the Revenue's application for condonation of delay in filing an appeal, as the Commissioner, after initially accepting the order, lacked the power to review it. The Tribunal held that once an order-in-appeal is accepted by the Commissioner, they become functus officio and cannot reverse the decision. Consequently, both the application for condonation of delay and the appeal were dismissed on 1.11.2006.

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Issues involved: Application for condonation of delay in filing appeal, power of Commissioner to review order after acceptance.

Summary:
1. The Revenue filed an application for condoning a delay of 74 days in filing an appeal. The application stated that the impugned order was initially accepted by the Commissioner on 12.6.06, but later the Commissioner decided to file the appeal. The respondent cited a Tribunal decision to argue that once an order in appeal is accepted by the Commissioner, they cannot reverse the decision. The Revenue later reviewed the order for a subsequent period and filed the appeal, seeking condonation of delay based on this review.

2. The Tribunal found that the Revenue admitted the impugned order was accepted by the Commissioner on 12.6.06. Referring to the Tribunal's decision in a similar case, it was held that the Commissioner has no power to review the order after acceptance. The Tribunal concluded that once the order-in-appeal is accepted by the Commissioner, they become functus officio and cannot file an appeal against it. Therefore, the Tribunal dismissed the condonation of delay application and the appeal.

Judgment: The application for condonation of delay and the appeal were dismissed by the Tribunal on 1.11.2006.

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