2010 (1) TMI 368

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..... ssioner (Appeals), set aside the order of the Original Authority holding that the Original Authority erred in crediting the amount to the Consumer Welfare Fund and the appellants were entitled for refund. Now a review order passed by rejecting the refund claim by Commissioner. Held that- revision order not to be passed if appeal against such issue pending before Commissioner (Appeals). order passe .....

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..... er of the Original Authority holding that the Original Authority erred in crediting the amount to the Consumer Welfare Fund and the appellants were entitled for refund. After the said order has been passed by the Commissioner (Appeals), the Commissioner issued a show cause notice dated 17-9-2008 proposing to review the order of the Original Authority dated 10-10-06 and subsequently, passed the imp .....

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..... uld be held non-est. Ld. Advocate also fairly submits that the appellants have not filed a reply to the show cause notice dated 17-9-08 and did not appear for personal hearing and, therefore, the issuance of the order dated 10-4-2008 was not specifically brought to the notice of the Commissioner. 5. Shri N.K. Saxena, Jt. CDR fairly accepts the facts involved but reiterated the findings of the Com .....

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