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Issues: Whether the application to vacate the earlier stay order was maintainable and whether the Tribunal could review or recall its own order on merits.
Analysis: The application had been moved by an Assistant Collector, although the appeal respondent was the Collector of Central Excise, and no provision of law was shown authorising such officer to seek the relief. The request was in substance for a review of the earlier stay order. The Tribunal held that it had no power to sit in appeal over its own order on merits or to review it in the absence of statutory authority. It also noted that the Supreme Court decision relied upon by the Department had been rendered before the stay order was passed, so the matter did not warrant recall on that basis.
Conclusion: The application was not maintainable and was rejected.