2010 (2) TMI 1041

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..... that the appellant s appeal against the letter issued by Directorate of Revenue Intelligence to the Manager, Oriental Bank of Commerce, Ghod Road Branch, Surat, requiring the bank not to let the account to be operated without prior permission of Sr. Intelligence Officer of DRI is not maintainable. The matter had come up for hearing on 13-10-09, 29-10-09. Nobody appeared on both the occasions for t .....

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..... observed by the Commissioner, there is no provision under the law which gives him power to issue such direction to the bank. I find that the Commissioner (Appeals) has rightly decided that the appeal is not maintainable. Further, I also find that reliance of the Commissioner on the decision of the Tribunal in the case of CCE, Rajkot v. Mardia Chemicals - 2000 (119) E.L.T. 72 (Tri.) is also applic .....

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