2003 (12) TMI 549

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..... : Gowri Shankar, Member (T)]. There is a delay of 316 days in filing this appeal. We are not able to accept the request for adjournment on the ground that the Counsel of the applicant is out of station today because he (or she) has to appear before the Supreme Court. No vakalatnama has been filed. The appeal memorandum did not bear signature of any Counsel. There is no request made by the A .....

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..... application is filed. 4. The order of the Commissioner itself makes it clear in the preamble that an appeal shall lay to the Tribunal against its order. Section 14(1) refers to an inquiry made by the central excise officers or any of the powers of the Act and provides that officers shall have power to summon any person or to produce document or any other things. Sub-section (2) makes it mandato .....

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..... ed that review under the Code of Civil Procedure is limited to, for example, such cases of error apparent from the record. Review proceedings are not by way of appeal. It is not possible for us to come to the conclusion that the applicant purportedly came to the conclusion. The appellant is a large organisation with sufficient access to expert legal advice. Hearing before the Commissioner was atte .....

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