2002 (1) TMI 178

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..... aring both sides on the application for waiver of pre-deposit of duty of Rs. 2,91,100.00, we find that the appeal itself is capable of being decided. We therefore take up the appeal for disposal after granting waiver as prayed for. 2. The assessees were operating under benefit of Notification Nos. 175/86 and of 1/93 from time to time. The demand of duty of the extent mentioned above was mad .....

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..... as it is not filed by the authority who was empowered to do so. In this respect he cites certain judgments of the Tribunal. 3. In the case of Supreme Industries Ltd. v. CCE, Indore [1999 (114) E.L.T. 1003] the Tribunal held as invalid an application filed by Deputy Commissioner where the impugned order was passed by the Additional Collector. In the judgment of Malhotra Steel Products v. CCE .....

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..... ssioner. This amendment brings out the impropriety and illegality of the Review application filed before the Commissioner. We therefore hold that the application made in pursuance of the order of the Commissioner is not maintainable and that the orders of the Commissioners (Appeals) in disposal thereof are equally unsustainable. The Appeal succeeds and is allowed with consequential relief if any.< .....

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