2009 (1) TMI 139

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....ember (Judicial)  (Final Order Nos. 42-43/2009 and Misc. Order No. M/31/2009 dt. 13.1.2009 certified on 10.2.2009 in Application No. ST/COD/313/2008 and Appeal Nos. ST/393-394/2008 Shri V.P.C. Rao, SDR for Appellant Shri G. Shiva Dass, Adv. for Respondent Per T.K. Jayaraman: Revenue has filed the COD application for condoning the delay of 78 days. The facts of the case are as foll....

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..... In view of the above processes, it is stated in the COD application that there is a delay of 78 days in filing the appeal. There is a prayer for condoning the said delay. 3. The learned Advocate stated that once the Review Committee of Commissioners decided to accept the order, the matter ends then and there. There is no legal provision for sitting in judgments over the decision of the Review....

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....is order that once the Review Committee has taken a decision not to file the appeal before CESTAT, then in such circumstances they become functus officio. The facts of the case clearly disclose that the Chief Commissioner was aggrieved with the Review Committee's order and he has prevailed upon the Review Committee to review the position. Learned Member (Technical) in his order in para 10 has held....

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....s order. Therefore, the committee has become functus officio as held by Member (Judicial). I agree with his finding and the case law relied by him. The case law relied by Member (Technical) is clearly distinguishable and not applicable to the facts of the case as held in the CCE Vs. ITC (supra). The decision once taken by authority not to file an appeal cannot be later reviewed and application see....