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2016 (8) TMI 1068 - HC - Central ExciseValidity of revisionary order passed by the revisionary authority - Exercise of revisionary powers - Whether can be exercised by the officer of same rank or not - Held that:- in view of the decision of Punjab and Haryana High Court in the case of M/s NVR Forgings vs Union of India and others [2016 (5) TMI 7 - PUNJAB AND HARYANA HIGH COURT] which was followed by this Court M/s Kent Malleables Private Limited vs Union of India and others, the Revisionary Authority had to be an officer of a higher rank than the appellate authority, whose order is impugned before the Revisionary Authority. Therefore, the impugned order passed by the Revisionary Authority is set aside. - Petition disposed of
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