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2016 (8) TMI 664 - HC - Central ExciseValidity of impugned order - passed by the Revisionary Authority - officer was of the same rank as is the appellate authority - Held that:- the impugned order was passed by the Joint Secretary to Government of India who was also Commissioner of Central Excise and Customs. For the detailed reason that the order in appeal as well as revisionary order had been passed by the officers of the same rank is not permissible as per law. Hence, the impugned order dated 21.11.2012, passed by the Revisionary Authority is set aside, however, with liberty to the revenue to proceed afresh in accordance with law. - Writ petition disposed of
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