2014 (1) TMI 92

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.... Shri Amresh Jain, DR, for the Respondent. ORDER The ROA application is for restoring the Final Order No. 374-377/2006-S.T., dated 30-10-2006 vide which the appeals were dismissed with liberty to the appellant to ask for restoration on production of necessary clearance from the Committee on Disputes. 2. Subsequently, the appellants filed restoration application and produced on record....

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....or pursuing the appeal before the Tribunal. Learned Advocate appearing for the appellants submits that they had tried to solve the matter with their jurisdictional Central Excise Commissionerate in terms of the direction of the Committee but no final conclusion stands arrived at. He draws our attention to letter dated 24-1-2012 written by the Additional Commissioner to the appellants whereas refer....

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....rder dated 12-3-2008. The Bench felt that the appellants had not been given permission or clearance to pursue the appeal before the Tribunal. We fully agree with the learned AR that once the Tribunal has taken a decision, the second ROA is not maintainable. We cannot sit in appeal over the earlier decision of the Tribunal and allow the ROA. 6. In any case, we find that the Board's instruct....