TMI Blog2007 (5) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... n original set aside. - Appeal No. ST/30/2006 - Final Order No. 603/2007 - Dated:- 23-5-2007 - [Order per] - This Revenue's appeal is filed against the Order-in-Appeal No. 248/2005-C.E. dated 26-10-2005 by which the Commissioner (Appeals) has set aside the Order-in-Original No. 21/2005 dated 3-6-2005 passed by the Assistant Commissioner of Central Excise, ST EOU Division, Mangalore. This Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, has reviewed his order and imposed higher penalty by Order- in-Original No. 21/2005 dated 3-6-2005. This was challenged by the assessee before the Commissioner (Appeals) and the Commissioner (Appeals) took note of the provisions of Section 74 of the Finance Act and held that the authority can only rectify the mistake apparent on the face of record and cannot review his order. This is under c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - in-Original No. 21/2005 dated 3-6-2005 which had been challenged before the Commissioner (Appeals). The Commissioner (Appeals), in the light of the Apex Court judgments, has set aside the Order- in-Original passed by the Assistant Commissioner enhancing the penalty subsequently on rectification application as not correct in law. He has not been empowered to enhance the penalty. The Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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