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2012 (12) TMI 947 - AT - Central Excisejurisdiction of the Tribunal - Maintainability of appeal - Review of decision - Held that:- Present order sought to be amended by the appellant is not order passed under any of the provisions of Central Excise Act, 1944 because nowhere in the law authority is vested for passing such order. When no power is shown from the statute to exercise power of the kind referred in the order sought to be looked into which is neither decision nor order under any of the provision of law for remedial action, there is no appellate jurisdiction exercisable by Tribunal. Therefore, the order passed is correct holding that he being appointed by the Central Board of Excise and Customs which is a creature of the Central Board of Revenue Act, 1963 to implement the administrative direction, he acted as an Administrative Authority accordingly. He made it clear that supervision charges are collected under administrative mechanism and he has not committed any error. He has not exercised power of the adjudicating authority in this case - Decided against assessee.
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