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        Service Tax

        Whether an appeal can be restored by filing fresh appeal which was earlier rejected on some grounds?

        8 April, 2015

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        25 - Appeals

        No. In the case of Sterlite Industries India Ltd. [2006 (12) TMI 400 - CESTAT, MUMBAI], it was held that Tribunal in the case of R.K. Agarwal [2003 (10) TMI 240 - CESTAT, NEW DELHI] has held that when the appeals stands rejected by the Tribunal, there is no question of entertaining any application for restoration of such appeals. Similarly, in the case of Air India Ltd. [2004 (12) TMI 257 - CESTAT, MUMBAI] , it was observed that once an order passed by the Tribunal becomes final, having not been appealed against before the higher appellate forum, any fresh appeals against the same order is not entertainable. Inasmuch as, the issue stands decided, I find no reason to entertain the present appeals.

        Finality of tribunal orders bars fresh appeals, preventing restoration by filing a new appeal against the same order. When an appeal has been rejected by the Tribunal there is no scope for entertaining an application for restoration by filing a fresh appeal in respect of the same order; similarly, once a Tribunal order has become final for lack of further appeal, the finality of orders precludes fresh appeals challenging that same order.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Finality of tribunal orders bars fresh appeals, preventing restoration by filing a new appeal against the same order.

                            When an appeal has been rejected by the Tribunal there is no scope for entertaining an application for restoration by filing a fresh appeal in respect of the same order; similarly, once a Tribunal order has become final for lack of further appeal, the finality of orders precludes fresh appeals challenging that same order.


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