TMI Blog2007 (4) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... -charge of the appellants’ export oriented unit, and both Customs & Excise work is handled by the same Commissioner – held that, same authority, who is in-charge of both the Excise & Customs work relating to the appellants’ Unit, can order an adjustment in the payments - E/EDM-676/2006 - A-578/KOL/2007 - Dated:- 5-4-2007 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment. The ld. Advocate appearing for the appellants confirms that the jurisdictional Commissioner is in-charge of the appellants' export oriented unit, and both Customs Excise work is handled by the same Commissioner. As such, we find no reason why the same authority, who is in-charge of both the Excise Customs work relating to the appellants' Unit, cannot order an adjustment in the payments, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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