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2020 (10) TMI 1229 - MADRAS HIGH COURTRejection of revision under Section 35 EE of the Central Excise Act, 1944 - Jurisdiction - power of Joint Secretary (Revision Application), Government of India, who was also in the same rank of Commissioner of Central Excise and Customs, who had passed the Order-In- Appeal - HELD THAT:- The matter is remitted to the present Revisional Authority under Section 35 EE of the Act for fresh consideration of the matter. It shall be incumbent upon the Revisional Authority, after affording full opportunity of hearing to the Petitioner, deal with each of the contentions raised and pass reasoned orders on merits and in accordance with law, inhibited and uninfluenced by the impugned order which has been set aside and communicate the decision taken to the Petitioner by 31.03.2021 under written acknowledgment. Petition allowed by way of remand.
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