TMI Blog2016 (8) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... nce with law. - Writ petition disposed of - CWP No. 11063 of 2014 (O&M) - - - Dated:- 4-8-2016 - MR. RAJESH BINDAL AND MR. HARINDER SINGH SIDHU, JJ. For The Petitoner : None For The Respondent : Mr. Sanjeev Kumar, Advocate for Mr. Saurabh Goel, Advocate Rajesh Bindal J. The petitioners have approached this court impugning the order dated 21.11.2012 (Annexure P-4), passed by the Revisionary Authority, accepting the revision filed by the department against the order in appeal dated 29.3.2011 passed by the Commissioner (Appeals), Central Excise, Chandigarh-II. The Commissioner (Appeals) had set aside the order passed by the adjudicating authority on 30.4.2010. The issue raised in the present petition is that the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch one of us (Ajay Kumar Mittal,J.) was a member, while considering identical situation, after examining the relevant case law on the point, it was held that the revision by the officer of the same rank was not permissible. It was recorded as under:- 5.The matter is no longer res integra. This Court in Triputi Udyog Ltd. v. State of Haryana (2010) 37 PHT 521 (P H) while dealing with the identical issue had held that the revision by officer of the same rank was not permissible. It was recorded as under:- Re. Que.(2): Learned counsel for the assessee submits that the Deputy Excise and Taxation Commissioner was acting as assessing authority and though revisional powers were delegated to the Deputy Excise and Taxation Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tself, this Court vide order dated 5.2.2015 in CWP No. 9683 of 1990, considering identical issue wherein notice issued under Section 40(2) of the Act for revising the assessment order by the officer of same rank was challenged, the Department had withdrawn the said notice. However, liberty was granted to the State to issue fresh notice under Section 40(2) of the Act in accordance with law without prejudice to the rights of the parties. 8. In the present case, the impugned order was passed by the Joint Secretary to Government of India who was also Commissioner of Central Excise and Customs. Thus, the order in appeal as well as revisionary order had been passed by the officers of the same rank which is not permissible as per law. Advertin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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