2020 (2) TMI 204

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....R, JJ. Ms. Asha Desai, Senior Central Government Standing Counsel for the Appellants. ORAL JUDGMENT (Per M. S. Sonak,J.) 1. Heard Ms. Asha Desai, the learned Senior Standing Counsel for the Customs Department, who are the appellants in both these appeals. 2. Both these appeals were in fact tagged to Customs Appeal No. 1 of 2013 in which, the issue was virtually identical to the issue i....

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.... 5. The challenge in this appeal is in fact to the common Judgment and Order dated 19.04.2007 made by the Customs, Excise and Service Tax Appellate (Tribunal), rejecting the appeal instituted by the appellant herein against the order made by the Commissioner of Customs (Appeals), Mumbai. 6. Both these appeals were admitted on the following substantial questions of law : "(A) Whether ....

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....e Tribunal, it appears, was not apprised of its earlier order dated 10.07.1998 by which the appeals had already been disposed off almost nine years earlier. The Tribunal, on this occasion, however dismissed the appeal vide impugned order dated 19.04.2007. Hence, the present appeals by the appellants herein on the aforesaid substantial questions of law. 9. From the records, it is obvious that ve....

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.... review its own Judgments and orders. However, we must note that Ms. Desai did place reliance upon the decision of the Madras High Court in C.P. Aquaculture (India) Pvt. Ltd. vs. President, CESTAT to submit that the Tribunal is not vested with any such power of review. 11. For the aforesaid reasons, the substantial questions of law, as framed, are liable to be answered in favour of the Appellan....