Custom, Excise & Service Tax Tribunal
M/S. Steel Authority Of India Ltd vs Commissioner Of Central Excise, Salem on 30 January, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
E/S/41654/2014 and E/41368/2014
[Arising out of Orders-in-Appeal No.SLM-CE-APP-84/2014-CE, dated 12.02.2014 passed by the Commissioner of Central Excise (Appeals), Salem]
M/s. STEEL AUTHORITY OF INDIA LTD.
APPELLANT
Versus
COMMISSIONER OF CENTRAL EXCISE, SALEM
RESPONDENT
Appearance:
For the Appellant Shri S. Kannapan Adv.
For the Respondent Shri M. Rammohan Rao AC (AR) CORAM:
Honble Shri D.N. Panda, Judicial Member Date of hearing/decision 30-01-2015 FINAL ORDER NO.40112/2015 Per D.N. Panda:
Learned counsel says that the self-same authority, who had passed the order earlier on the self same issue has reviewed his own order giving rise to the present demand.
2. Revenue says that the learned Commissioner (Appeals) has rightly passed the order having his own jurisdiction.
3. Heard both sides and perused the records.
4. Law is well settled that in absence of power of review, a statutory authority has no jurisdiction to review his own order passed earlier because Revenue cam in appeal on self same issue. Present case is the case of review of own order by learned Commissioner (Appeals). He becomes functus officio soon after he passes order. Therefore, he lacks jurisdiction to review that order in the absence of statutory mandate in that regard. Accordingly, appeal and stay application is allowed.
(Dictated and pronounced in open court) (D.N. PANDA) JUDICIAL MEMBER ksr 06-02-2015 DRAFT Remarks I II III Date of dictation 30.01.2015 Draft Order - Date of typing 03.02.2015 Fair Order Typing 06.01.2015 Date of number and date of dispatch 09.02.2015 2 E/S/41654/2014 and E/41368/2014