TMI Blog2013 (1) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... was delivered by HEMANT GUPTA J.- C.M. No. 7253-CII of 2012 For the reasons mentioned in the application, the same is allowed and delay of 33 days in filing the appeal is condoned. C.M. No. 1856-CII of 2013 Application is allowed. Amended substantial questions of law are taken on record. VATAP No. 33 of 2012 The challenge in the present appeal under section 34 of the Haryana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oducts from the turnover/receipts. However, the said order was revised by revisional authority, i.e., Deputy Excise and Taxation Commissioner on August 24, 2011. In further appeal on behalf of the assessee, the Tribunal accepted the appeal, inter alia, for the reason that the Deputy Excise and Taxation Commissioner, i.e., the Revisional Authority is junior in rank to the appellate authority, i. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risdiction in terms of section 34 of the Act. Such invocation of jurisdiction cannot be set aside only for the reason that at an earlier stage, the appeal was decided by a senior officer. We have heard learned counsel for the parties and find that the following substantial question of law arises for consideration by this court: Whether, in the facts and circumstances of this case, the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed at an earlier stage in appeal is not a ground to restrict the right of the revisional authority to revise an order passed by the Assessing Authority on legally permissible grounds. Thus the order passed by the Tribunal setting aside such an order of the revisional authority is not justified. The question of law framed is thus answered in favour of the Revenue. Consequently, we allow the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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