R. ASHOK KUMAR Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appeals were filed on behalf of M/s. Bharat Starch Industries Ltd. by their Senior Manager -Works, Shri R. Ashok Kumar. On 19 -3 -2005, by which time Shri R. Ashok Kumar became Deputy General Manager -Works of the company, he filed applications Nos. C/WD/155 & 156/07 for leave of this Bench for withdrawal of the appeals. The applications were allowed and the appeals were dismissed as withdrawn vide Final Order Nos. 318 & 319/07, dated 30 -3 -2007. Subsequently another functionary of the company filed applications for restoration of the appeals, which we dismissed as per Misc. Order Nos. 440 & 441/07, dated 22 -5 -2007 under Rule 41 of the CESTAT (Procedure) Rules after observing that the said applications amounted to abuse of the process of this Tribunal.

(2.) SHRI R. Ashok Kumar, Deputy General Manager -Works of the company has, again, brought up applications for restoration of the appeals. Learned Counsel has reiterated the averments contained in the accompanying 'affidavit' which has not been verified or attested. After a perusal of the so -called 'affidavit', we note that the point urged by the 'deponent' is that he has been denied the opportunity of not pressing the application for withdrawal of appeals. We shall treat this averment as a part of the text of the applications, and we observe that, in any application, opportunity is given to the applicant to press its grounds rather than to withdraw it and that, where the application is allowed, it is not necessary to give personal hearing to the applicant. Hence no denial of natural justice is involved in the dismissal of the appeals as above. Further the document does not contain any material indicating sanction of the Board of Directors of the company for reviving the appeals. To our mind, any functionary of the company cannot, at his whims and fancies, file and withdraw appeals on behalf of the company. In the circumstances, we consider that the present applications also amount to abuse of the process of this Tribunal. Both the applications are dismissed under Rule 41 of the CESTAT (Procedure) Rules.