1999 (7) TMI 265

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..... er : S.L. Peeran, Member (J)]. - This is a Reference application filed by Revenue against final order No. 614 to 616/98 dated 20-3-1998 and the Tribunal by majority order set aside the order passed by Commissioner imposing penalty and allowed the appeals. Aggrieved by that order, this reference application had been filed by Shri D. Sivasankaran, Assistant Commissioner of Customs (Review Cel .....

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..... r which a reference bench cannot do so, therefore he submits that the application is required to be rejected as not maintainable in law. 4. On this arguments being brought to the notice of Ld. D.R., he reiterates the grounds made in the reference application. 5. On a careful consideration of the submissions made, we agree with the contentions raised by ld. Advocate as the reference app .....

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..... ms cannot delegate the authority to any other officer and this has been the consistent view expressed by the Tribunal in the case of Collector of Central Excise, Calcutta v. Air Conditioning Corporation Ltd., as reported in 1994 (70) E.L.T. 405 (Tribunal). In view of the issue having been settled as above, this Reference application is rejected as not maintainable.
Case laws, Decisions, Judgem .....

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