Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2021 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (8) TMI 722 - HC - Central ExciseJurisdiction - power of similar rank person to pass an order - impugned order has been passed by the Joint Secretary (Revision Application), Government of India, who was also in the same rank of Commissioner of Central Excise and Customs, who had passed the Order-In-Appeal - Section 35 EE of the Central Excise Act, 1944 - HELD THAT:- Reliance placed on the decision of this Court in S. MOINUDDIN VERSUS JOINT SECRETARY, THE COMMISSIONER OF CUSTOMS (APPEAL) , THE JOINT COMMISSIONER OF CUSTOMS, THE PRINCIPAL COMMISSIONER OF CUSTOMS, CHENNAI. [2017 (1) TMI 1757 - MADRAS HIGH COURT], where this Court has interfered with the order that had been impugned therein in respect of similarly placed persons on that sole ground and had directed the matter to be heard by an authority after taking corrective measures in that regard. The matter is remitted to the present Revisional Authority under Section 129 DD of the Act for fresh consideration of the matter - petition allowed by way of remand.
|