9911796707
TMI Blog2000 (9) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Central Excise (A R), Bolpur, filed an appeal before Commissioner of Central Excise (Appeals), Calcutta against order-in-original No. 2/Refund/AC/2502-29/DGP-I/DCR/96 dated 17-1-1996 pursuant to a review order under sub-section (2) of Section. 35E of the Central Excise Act, 1944. Commissioner (Appeals) rejected the said appeal holding that the review order passed by the Commissioner (pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file the appeal on the points specified by the Commissioner in the review order. The Commissioner (Appeals) felt that preparation of the appeal first is like putting the cart before the horse. According to him, this was improper. Some observations were also made to the effect that the authorisation did not bear any date. The present appeal is against the said order of Commissioner (Appeals). 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Assistant Commissioner to be incorrect or improper and it makes no difference whether the grounds of appeal and the review order gave the grounds for review separately or whether one only referred to the grounds in the other. 3. None has appeared for the assessees despite notice. Therefore, we are disposing of the appeal after hearing the learned Departmental Representative. 4. The dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the opinion that the Commissioner (Appeals) should pass a fresh order after carrying out the verification of records considered necessary by him so as to satisfy himself that the review order/order of authorisation has been passed in time. If, on verification, he is satisfied that the appeal is in order, he shall consider the issues raised in the appeal on merits and pass an order disposing of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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