2007 (9) TMI 222 - HC - Central Excise

In the instant case the Commissioner authorised the Deputy Commissioner to seek review - held that the power could have been conferred only on the Adjudicating Officer. In the instant case the authority on whom the power was conferred is not the Adjudicating Authority and consequently we find no error or illegality committed by the Tribunal, in dismissing the appeal - question of law as raised does not arise - Appeal dismissed

Summary

The High Court Bombay dismissed the appeal based on the Tribunal's decision in a previous case. The Court held that the power to seek review could only be conferred on the Adjudicating Officer, not on the authority in this case. Therefore, no error or illegality was found, and the appeal was dismissed.