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2016 (8) TMI 1068 - PUNJAB AND HARYANA HIGH COURT

2016 (8) TMI 1068 - PUNJAB AND HARYANA HIGH COURT - TMI - Validity of revisionary order passed by the revisionary authority - Exercise of revisionary powers - Whether can be exercised by the officer of same rank or not - Held that:- in view of the decision of Punjab and Haryana High Court in the case of M/s NVR Forgings vs Union of India and others [2016 (5) TMI 7 - PUNJAB AND HARYANA HIGH COURT] which was followed by this Court M/s Kent Malleables Private Limited vs Union of India and others, t .....

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proached this court impugning the order dated 16.12.2015 (Annexure P-5), passed by the Revisionary Authority, accepting the revision filed by the department and rejecting the revision against the order in appeal dated 8.12.2011 (Annexure P-3) passed by the Commissioner (Appeals), Central Excise, Chandigarh-I, Chandigarh. Learned counsel for the petitioner, while placing reliance upon a Division Bench judgment of this Court in CWP No. 24967 of 2015-M/s NVR Forgings vs Union of India and others, d .....

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ok. This Court in M/s NVR Forgings's case (supra), while considering the same issue, opined 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 199 .....

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r, 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 .....

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117 STC 291 and submits that the question of law may be read accordingly. The question appears 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 .....

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