Right to withdraw an appeal is not absolute where tribunal's appellate powers extend beyond appellant-only relief.

The Tribunal held that its appellate powers under section 35C of the Central Excises and Salt Act, 1944 were not confined to granting relief only to the appellant, as they extended to confirming, modifying, annulling or remanding the appealed order. On that basis, a right to withdraw an appeal or petition could not be treated as absolute. The request for withdrawal was nevertheless accepted, and the appeal was dismissed as withdrawn.

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Issues: Whether the appeal could be withdrawn and whether the Tribunal was bound to accede to the request for withdrawal.

Analysis: The matter was transferred to the Tribunal under section 35P of the Central Excises and Salt Act, 1944. The Tribunal noted that its powers under section 35C of that Act included confirming, modifying, annulling, or remanding the order appealed against, and that the appellate jurisdiction was not confined to a one-sided relief in favour of the appellant. On that footing, it observed that a right of withdrawal of an appeal or petition could not be treated as absolute.

Conclusion: The request for withdrawal was accepted and the appeal was dismissed as withdrawn.

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