9911796707
TMI Blog2009 (2) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... yaraman, M.V. Ravindran, JJ. REPRESENTED BY : Ms. Sudha Koka, SDR, for the Appellant. Shri C. Saravanan, Advocate, for the Respondent. [Order per : M.V. Ravindran, Member (J) (Oral)]. - This application for condonation of delay is filed by the Revenue for condoning the delay of 2 months and 24 days. 2. Heard both sides and perused the records. 3. In the application for condonation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not used for the packing of the final product manufactured by the respondent as the same are used for packing of the raw material which is manufactured by some other manufacturer. The Committee of Commissioners re-examined the issue in the above back ground and the Committee came to the opinion that the above decision of the Hon'ble CESTAT is squarely applicable for the instant case in as muc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd directed the lower authority to file the appeal and application for Condonation of delay along with stay application. We find that Committee of the Commissioners has reviewed and accepted the order of the Commissioner (Appeals), it is not open to another committee to reconsider the same order-in-appeal and came to diagonally opposite conclusion. We may add that there are no provisions in the st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew once done cannot be reopened or revised. The Section 35B of CE Act does not provide any remedy for reopening the Review Committee's decision. There is no provision in law to enable any other authority to sit over the review committee's decision. It is clear from the record that the Chief Commissioner has played a role in influencing the said commissioners to recall their order passed as Review ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Member (Judicial) and I agree with the same. The COD application is required to be rejected and so also the appeal. The matter should be placed before the Original Bench for passing final order. Registry Bangalore to return the files to the Registry Chennai to place the matter before Original Bench for passing the final order." 4. In view of the above ratio, we find that an application f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
