9911796707
TMI Blog1989 (2) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... trol Act, for reconsideration by the original authority is not sustainable in law; (2) Whether the order of the Tribunal is correct in law in holding that the appellant who went as an aggrieved person before the Collector (Appeals) questioned the correctness of the findings of the original authority in regard to the charge under Section 6(2) and 6(2) alone and therefore Collector (Appeals) cannot pass order on the question of charges under Section 27(1); (3) In the facts and circumstances of the case, whether the Order of the Tribunal is correct in law in holding that the correctness or otherwise of the order of the original authority in exonerating the appellant in respect of the charge under Section 27(1) was not an issue at all befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... think fit for a fresh adjudication." 2. Shri K.M. Vadivelu, the learned Departmental representative submitted that there are some repetition in setting out the questions of law in the Reference Application and the primary issue arising for determination is Question No. (6) set out above and submitted that the same maybe taken up for consideration. The learned D.R. making submissions on Question No. 6 set out above submitted that Section 80A(3) empowers the Collector (Appeals) to pass such order as he thinks fit after making such further enquiries as may be necessary, confirming, modifying or annulling the decision or order appealed against, or may refer the case back to the adjudicating authority with such directions as he may think fit f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the correctness of the order of the original authority in regard to contravention under Section 6(2) of the Act and preferred an appeal before the lower appellate authority who after exonerating the applicant of the charge u/s 6(2) of the Act remanded the matter to the original authority. This order of remand was challenged in appeal before the Tribunal and the Tribunal in the impugned order held that the only issue that was before the lower appellate authority was with reference to the correctness or propriety of the order of the original authority finding the respondent guilty of contravention under Section 6(2) of the Act. The respondent did not prefer any appeal at all and could not prefer any appeal when he was exonerated of the charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority in regard to the charge under Section 6(2) and 6(2) alone. The appellant never made any grievance at all with reference to the other charges. The department also admittedly did not exercise any power of review in terms of Section 82(2) of the Act. Under Section 82(2) of the Act, the Collector of Central Excise may, of his own motion, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order under the Act for purpose of satisfying himself as to the legality or propriety of any such decision or order and direct such authority to apply to the Collector (Appeals) for the determination of such points arising out of the decision or order as may be specified by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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