Voluntary withdrawal of a statutory appeal without liberty bars later recall, even after a subsequent cause of action arises.

A statutory appellate tribunal cannot recall or restore an appeal that was voluntarily withdrawn without reserved liberty to revive it later. A subsequent event, such as obtaining an export obligation discharge certificate, did not create a fresh basis to reopen the concluded withdrawal. The tribunal held that the cited principles on inherent jurisdiction and Rule 41 of the CESTAT (Procedure) Rules, 1982 did not apply on these facts, because no question arose of giving effect to the earlier order. Once the appeal stood withdrawn, the tribunal was functus officio, and recall in such circumstances would amount to abuse of process.

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Issues: Whether the Tribunal could recall or restore an appeal that had earlier been dismissed as withdrawn without any liberty reserved to mention the matter again if a later cause of action arose.

Analysis: The appellant had voluntarily withdrawn the appeal without seeking or obtaining leave to revive it in future. The later plea that an export obligation discharge certificate had been obtained did not create a fresh basis for reopening the concluded withdrawal. The Tribunal distinguished the authorities relied upon by the appellant, holding that the principle in respect of effective exercise of express statutory power and the wider inherent jurisdiction under Section 151 of the Civil Procedure Code, 1908 did not apply in the same manner to a statutory appellate tribunal. Rule 41 of the CESTAT (Procedure) Rules, 1982 was also found inapplicable because no question arose of giving effect to the Tribunal's earlier order. Once the appeal stood dismissed as withdrawn, the Tribunal had become functus officio, and recall in these circumstances would amount to abuse of process of law.

Conclusion: The Tribunal had no basis to restore the withdrawn appeal, and the request for recall was rejected.

Final Conclusion: A concluded withdrawal of a statutory appeal, without reserved liberty to revive it, cannot be reopened later on the footing of a subsequently arising cause of action.

Ratio Decidendi: A statutory appellate tribunal cannot recall or restore an appeal voluntarily dismissed as withdrawn without liberty to revive it later, absent a legally sustainable basis under the governing procedural rules.

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