2002 (4) TMI 420

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....rder]. -  After hearing Shri B.J. Mookherjee, learned Advocate appearing for the applicants/appellants and Shri A.K. Mondal, learned JDR for the Revenue, I take up the appeal itself, inasmuch as the issue lies in a narrow compass. 2. Vide the impugned order, the Commissioner (Appeals) has dismissed the appeal filed by the applicants/appellants under the provisions of Section 35F of the....

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.... further, observed that once a decision is given by an authority, the same authority cannot reconsider or change the decision. It is for the next higher authority to do so. 3. The above view of the Commissioner (Appeals) is not correct, inasmuch as the order passed by the appellate authority under the provisions of Section 35F is an interim order and the direction to deposit a part or full a....