TMI Blog2012 (12) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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. - E/3071-3072/2005 - Misc. Order Nos. 55041-55042/2013-SM(BR)(PB) - Dated:- 28-12-2012 - Shri D.N. Panda, Member (J) Ms. Sukriti Das, Advocate, for the Appellant. Shri S.K. Panda, AR (Jt. CDR), for the Respondent. ORDER Present applications are moved for review of order of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. Any person aggrieved by the order of Commissioner (Appeals) gets right of appeal before Tribunal under Section 35B of the said Act. 6. Central Excise officer is an officer who is invested with power of a Central Excise officer under the above Act by Central Board of Excise and Customs created under Central Board of Revenue Act, 1963. He is expected to discharge his duties that the Board may require him to discharge for the implementation of the provision of Central Excise Act, 1944. This clearly shows that scheme of law has two aspects - one is that the officer is permitted to act as quasi-judicial authority and the other is to act as administrative authority. So far as quasi-judicial aspect is concerned, the Central Excise officer be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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