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2018 (2) TMI 222 - HC - Central ExciseMaintainability of Rectification of mistake application - rejection on the ground of interpretation of Section 74 of the Finance Act, 1994 - it was construed that the ROM applications could be entertained and decided only by the same CEO, who passed the original orders, and that as such officer was no longer available in the office, his successor, i.e. the Principal Commissioner, has no authority to entertain and pass orders on the ROM applications. Held that: - If we literally construe the words Central Excise Officer who passed any order it may lead to an anomalous situation - the words Central Excise Officer who passed any order must be construed as the jurisdictional Central Excise Officer and not the individual Central Excise Officer. Evidently, to confer the power of rectification on the particular class of officers who passed the order, the words Central Excise Officer who passed any Order have been used in Section 74 of the Act. Any other construction would render Section 74 of the Act otiose. The respondent has committed a serious error in rejecting the applications as not maintainable - petition allowed.
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