2009 (2) TMI 540

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..... pondent. [Order per : Archana Wadhwa, Member (J)]. Being aggrieved with the order passed by Commissioner (Appeals). Revenue has filed the present appeal. We have heard both the sides. 2. The short issue in the present appeal is as to whether Commissioner can review his earlier order directing the assessee to pay duty in terms of compounded levy scheme and can subsequently pass a separa .....

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..... pay duty under the provisions of Rule 96ZQ of Central Excise Rules, 1944. This order has not been reviewed by any competent authority for the relevant period and so remained applicable during the relevant period. The appellant in pursuance of this direction paid compounded duty in spite of there having different view from the very beginning. Subsequently vide Joint Commissioner s letter dated 6-3- .....

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..... as provided the procedure to be followed in the case where the order passed by the Commissioner is required to be changed. Thus the second orders passed by the Commissioner as communicated to the appellant by Joint Commissioner vide his letter dated 27-3-2000 appears to be nullity in law. At most the order could have been applicable prospectively as has also been decided by the Apex Court in the .....

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