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2017 (3) TMI 309 - CESTAT MUMBAIJurisdiction of Tribunal - Disallowance of abatement under N/N. 1/2006-ST dated 1st March 2006 - short-payment of tax - Held that: - Unlike Commissioners of Central Excise or the appropriate review committees, the Tribunal is not empowered to call for and scrutinise an order-in-original or order-in-appeal to ascertain its conformity to legality and propriety; that jurisdiction to review is vested in Commissioners and Chief Commissioners of specified collegial strength - the Tribunal is debarred from rendering a finding or recording an order on a matter in which the appellant has not placed itself within the appellate jurisdiction of the Tribunal. A legacy of times past when the recovery provisions of Central Excise Act, 1944 were an extension of the assessment provisions under which duty was payable only to the extent assessed by the ‘proper officer’ - which, in our opinion, should not be resorted to. And, therefore, we did not do so. Application dismissed.
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