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2016 (9) TMI 135 - PUNJAB AND HARYANA HIGH COURT

2016 (9) TMI 135 - PUNJAB AND HARYANA HIGH COURT - 2016 (339) E.L.T. 11 (P & H) - Validity of impugned order of Revisionary Authority - passed by the officer 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. 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. Adverti .....

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4-8-2016 - MR. RAJESH BINDAL & MR. HARINDER SINGH SIDHU JJ. Present: Mr. Jagmohan Bansal, Advocate for the petitioner. Mr. Tajender K. Joshi, Advocate for the respondents. ... Rajesh Bindal J. The petitioner has approached this court impugning the order dated 9.9.2011 (Annexure P-8), passed by the Revisionary Authority, rejecting the revision against the order in appeal dated 31.8.2006 passed by the Commissioner (Appeals), Central Excise, Jalandhar, Headquarter at Chandigarh. The Commissione .....

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an officer of a higher rank than the appellate authority, whose order is impugned before the Revisionary Authority. Learned counsel for the respondents does not dispute the aforesaid legal position. Heard learned counsel for the parties and perused the paper book. 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 w .....

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Union of India and others, AIR 1970 Delhi 171 and judgment of Apex Court in Jayantilal Amratlal Shodhan vs. F.N.Rana and others, AIR 1964 SC 648. 7. In M/s Prakash Pipes Industries Limited's case (supra) to which 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 inte .....

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ficer only in relation to orders passed by his subordinates and not in respect of orders passed by officer of the same or higher rank. He relies upon judgment of Andhra Pradesh High Court in Sri Satya Winery & Distillery Private Ltd. v. State of A.P. (2000) 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 b .....

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Jind v. State of Haryana, (2002) 19 PHT 525 (STT Hr). IV. M/s Intertia Industries Ltd., Rewari v. State of Haryana, (2003) 21 PHT 442 (STT Hr). V. M/s Ram Partap Bansal and Co. P. Ltd., Tohana v. State of Haryana, (1994) 4 PHT 530 (STT Hr). We accordingly answer the question in favour of the assessee and against the revenue and hold that the revision by officer of the same rank was not permissible. 6. Again in the case of the petitioner itself, this Court vide order dated 5.2.2015 in CWP No. 96 .....

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