2025 (9) TMI 479

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....licant/Appellant stated that the Applicant/Appellant has no objection to this Bench taking up the matter. 3. This applicant seeks a recall of the order dated 24 June 2022 by which the Applicant/Petitioner had sought leave to withdraw Central Excise Appeal No. 178 of 2019, and the said appeal was disposed of as withdrawn. 4. The records bear out that Central Excise Appeal No. 178 of 2019, as originally filed, pertained to a common order made in 16 different appeals disposed of by the Customs Excise and State Tax Appellate Tribunal (CESTAT). Therefore, by our order dated 24 February 2020, leave was granted to the Appellants to file 16 different appeals. 5. Mr Adik states that in pursuance of the order of 24 February 2020, in all, onl....

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....atement was made based on incorrect instructions. Mr Adik refuses to disclose the name of the officer who gave him instructions. Now he states that this incorrect statement was made based on the instructions of Mr Nirbhay Kumar, Superintendent of Central Goods and Service Tax. 9. The rival contentions now fall for our determination. 10. At this stage, we are only concerned with the restoration of the appeal. The arguments now advanced by Mr Jain mainly concern the admission or entertainment of the appeal if and when the same is restored. 11. From the material placed before us, we are satisfied that the withdrawal of this Appeal was a result of some miscommunication and unclear instructions. This saga of incorrect or unclear instruc....