2009 (2) TMI 679

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..... ]. Learned Counsel Mr. Hemant Bajaj submits that the review order passed by the reviewing authorities is not in consonance with the provisions laid down in Section 35(2) of the Central Excise Act, 1944. He submits that the review order is not dated and only one Commissioner Shri Narayan Basu while passing reviewing had dated the same as 4-6-2007 under his signature. But the other Commissioner .....

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..... operly by two authorities. 3. Heard both sides and perused the record. 4. There is no second opinion that an order to meet scrutiny should be reasoned and speaking. The Hon ble High Court of Gujarat has held in the judgement cited by the learned Counsel that the pre-requisite of opinion is mandatory. To come to the conclusion that the order is neither legal nor proper, the governing facts of t .....

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