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Somson Exports Versus Union of India and others

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

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, the Revisionary Authority had to be an officer of a higher .....

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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, decided on 22.3.2016, submitted that the impugned order pas .....

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le 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 1990, decided on 21.10.2015 in support of the submission. 6. .....

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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 C .....

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ead 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 Tribunal:- I. M/s Kailashpati Cotton (P) Ltd., Siwani v. S .....

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