2018 (2) TMI 581

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....assed by the adjudicating authority, in that circumstance, the applicant withdrew the appeal on the ground that, as the final adjudication has taken place, therefore, the appeal has become infructuous. On the request of the applicant, the appeal was dismissed as withdrawn. Later on, the applicant filed an appeal against the final adjudication order and the said appeal was entertained by this Tribunal and set aside the final adjudication order and remanded the matter back to the adjudicating authority for fresh adjudication of the case. In that circumstance, the relief sought by the applicant in initially filed appeal becomes alive as the goods in question are lying with the Customs authorities. Consequently, the applicant has filed applicat....

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.... the application for restoration of the appeal is required to be examined. The reliance placed by the ld. AR on the decision of Rhydburs Pharmaceuticals Limited v. CCE, Meerut (supra) to say that Tribunal has no power. Admittedly, this Tribunal has no power to review its own order but in the changed circumstance, the Tribunal is having power under Rule 41 of the CESTAT (Procedure) Rules, 1982 to look into the relief sought by the litigant. Therefore, the case law relied upon by ld. AR is not applicable in the facts and circumstances of this case. Moreover, in the said case, the application for rectification of mistake was considered by this Tribunal wherein no mistake apparent on record was found. 4. Further, I find that a similar i....