1994 (4) TMI 169

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..... the Respondents. [Order per : S. Kalyanam, Member (J)]. -  Excise Appeals No. 111 & 112/94 are filed by the Department against the impugned order of the Collector of Central Excise (Appeals), Bangalore, dated 24-11-1993. The issue to be decided in Excise Appeal Nos. 92, 93 and 94/94 is identical and the common ground on which the Department as well as the assessees seek to assail the susta .....

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..... t manifestly seem to be done. The learned Collector (Appeals) rejected the plea made by the assessees and passed the impugned orders appealed against. 2. Shri Gregory, the learned SDR, submitted that even though the impugned orders in Excise Appeal Nos. 111 & 112/94 are in favour of the Department on grounds of propriety the Department also is seeking to assail the sustainability of the impu .....

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..... iginal authority the same reviewing authority cannot sit as an appellate authority and hear the appeals against the orders, which he himself chose to review. We agree with the learned SDR that on grounds of law such a course is not permissible. In this view of the matter, without exercising any view on the merits, on this legal ground the impugned orders on the said appeals are set aside and the m .....

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