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2017 (2) TMI 839 - HC - Central ExciseJurisdiction - Joint Secretary of the Government of India - recovery of rebate for violation of certain conditions prescribed under relevant notification - Held that: - the Punjab and Haryana High Court in a judgment in the case of Kent Malleables Pvt. Ltd. v. Union of India [2016 (9) TMI 135 - PUNJAB AND HARYANA HIGH COURT] has proceeded to hold that the officer in the rank of Joint Secretary (Revisional Authority) to the Government of India is of the same rank as that of the Commissioner of Central Excise (Appeals) - in the present case, it would be appropriate if the present case is ordered to be decided by the officer on the post of Joint Secretary (Revisional Authority) who would be senior in rank to the Commissioner (Appeals) - petition disposed off.
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