2009 (11) TMI 428

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..... the demand against the appellant. Held that- Commissioner (Appeals) has correctly held that the Additional Commissioner has no power to rectify the error found in Order-in-Original once issued by him. There cannot be any appeal against such order and even more so, the stay petition. As such, stay and appeal filed by the appellant are dismissed as not maintainable. - ST/St/383/2009 in Appeal No. S .....

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..... the appellant. On a specific query from the Bench, it has been informed that no appeal filed against Order-in-Original No. 09/2006 dated 1-11-2006. We are unable to go into merits of the case as no appeal has been filed against the Order-in-Original. As regards the impugned order, we find that the learned Commissioner (Appeals) has correctly held that the Additional Commissioner has no power to r .....

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