Second restoration application for Final Order rejected, citing no appeal over prior decision.

The Tribunal rejected the second restoration application for Final Order No. 374-377/2006-S.T., emphasizing that once a decision has been made, a second restoration application cannot be allowed. The appellants' reliance on a Supreme Court ruling stating no permission was needed from the Committee on Disputes was deemed inappropriate as the Committee's decision predated the ruling. The Tribunal upheld its earlier decision, citing that filing a second restoration application for the same matter would amount to sitting in appeal over its own prior decision. The application was rejected based on these grounds.

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Issues:
1. Restoration application for Final Order No. 374-377/2006-S.T.
2. Permission requirement from Committee on Disputes.
3. Board's instructions dated 24-3-2011.
4. Second restoration application after initial rejection.

Analysis:
1. The appellants filed a restoration application for Final Order No. 374-377/2006-S.T. after it was dismissed with liberty to seek restoration upon obtaining necessary clearance from the Committee on Disputes. The first restoration application was rejected as the Committee's decision only required the parties to settle the matter without granting permission to maintain the appeal in the Tribunal.

2. The appellants filed a subsequent restoration application citing a Supreme Court decision stating no permission was needed from the Committee on Disputes to pursue the appeal. They also mentioned attempts to resolve the issue with the Central Excise Commissionerate without a final conclusion. However, the Revenue opposed the application, arguing against filing a second restoration application for the same matter. The Tribunal upheld the earlier decision, stating that a second restoration application is not maintainable after a decision has been made.

3. The Tribunal considered the Board's instructions dated 24-3-2011, which clarified that proposals sent to the Committee without a decision until 17-2-2011 would be covered by the Supreme Court's ruling, eliminating the need for permission from the Committee on Disputes. In this case, the earlier decision by the Committee on Disputes, denying permission to pursue the appeal, was already made before the Supreme Court's ruling. Therefore, the Tribunal deemed the reliance on the Board's instructions inappropriate in this context.

4. Ultimately, the Tribunal found no justification to recall the earlier order and rejected the restoration application. The Tribunal emphasized that once a decision has been made, a second restoration application cannot be allowed, as it would amount to sitting in appeal over its own prior decision. The application was rejected based on these grounds.

This detailed analysis outlines the progression of the restoration applications, the significance of the Committee on Disputes' decision, the impact of the Supreme Court ruling, and the Tribunal's adherence to its prior decisions and relevant instructions in rejecting the second restoration application.

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