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2016 (8) TMI 664 - PUNJAB AND HARYANA HIGH COURT

2016 (8) TMI 664 - PUNJAB AND HARYANA HIGH COURT - 2016 (339) E.L.T. 543 (P & H) - Validity of impugned order - passed by the Revisionary Authority - officer was of the same rank as is the appellate authority - Held that:- the impugned order was passed by the Joint Secretary to Government of India who was also Commissioner of Central Excise and Customs. For the detailed reason that the order in appeal as well as revisionary order had been passed by the officers of the same rank is not permissibl .....

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er 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 impugned order passed by the Revisionary Authority cannot be sustained, as the same has been passed by the offic .....

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d as under: 5. Learned counsel for the petitioner submitted that the revisional power has been exercised by officer of the same and equal rank who had upheld the order of impugned demand and penalty and dismissed the appeal i.e., Commissioner (Appeals). Reliance was placed on judgment of this Court in M/s Prakash Pipes Industries Limited, Mayar, Hisar vs. State of Haryana and another, CWP No.9415 of 1990, decided on 21.10.2015 in support of the submission. 6. On the other hand, learned counsel f .....

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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 a .....

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to have been wrongly formulated. It has been pointed out that the judgment of Andhra Pradesh High Court in Sri Satya Winery has been accepted by the State of Haryana and instructions dated 12.10.1990 have been issued. Accordingly, the Sales Tax Tribunal has been holding that revision by officer of the same or lower rank was not permissible. By way of instances, he has produced following orders of the Tribunal:- I. M/s Kailashpati Cotton (P) Ltd., Siwani v. State of Haryana, (2001) 18 PHT 576 (S .....

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