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2016 (9) TMI 135 - HC - Central ExciseValidity of impugned order of Revisionary Authority - passed by the officer 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. Thus, the order in appeal as well as revisionary order had been passed by the officers of the same rank which is not permissible as per law. Adverting to the judgments relied upon by the respondents, it may be noticed that the said decisions were based on individual fact situation involved therein. Thus, the respondents cannot derive any advantage from the said pronouncements. Therefore, the petitions are allowed. The impugned order are set aside. However, liberty is granted to the State to proceed afresh in accordance with law but without prejudice to the rights of the parties.” - Petition disposed of
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