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2013 (7) TMI 306 - CESTAT MUMBAISame person who reviewed the order cannot decide the appeal - The adjudication order was reviewed by the then Commissioner of Central Excise, Shri Bhikhoo Ram, and thereafter Shri Bhikhoo Ram as Commissioner (Appeals) accepted the appeal filed by the Revenue – Held that:- Merit in the contention of the applicant and that the same authority who reviewed the order cannot decide the appeal. In these circumstances, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide afresh - jurisdictional Chief Commissioner of CE requested to entrust this appeal to the Commissioner (Appeals) other than Shri Bhikhoo Ram – In favor of Assessee.
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