Home Case Index All Cases Central Excise Central Excise + CGOVT Central Excise - 2015 (4) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 207 - CGOVT - Central ExciseDenial of rebate claim - name and address of Maritime Commissioner was either over written or wrongly mentioned - Held that:- Commissioner (Appeals) has not passed any order w.r.t. rebate claim amount of ₹ 2587266/- as the said amount was sanctioned by ACCE in subsequent order. It is a settled legal position that an authority after passing the order become functus officio and cannot revise its own order. Commissioner (Appeals) has erred is not passing any order with respect to said claims. This legal infirmity is required to be rectified to meet the ends of justice. Therefore case is required to be remanded back for deciding the said claims. Commissioner appeal has already set aside the impugned Order-in-Original and therefore no order exists in r/o the rebate claim of ₹ 2587266. - Matter remanded back - Decided in favour of assessee.
|