2011 (9) TMI 367

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..... the authorities below him may lack guidance - here should be exercise by Appellate Authority to lay down guideline for junior officers - Held that Appellate Authority shall pass order afresh after granting fair opportunity of hearing to the respondent - ST/1879/2010-SM - 633/2011-SM(BR)(PB), - Dated:- 13-9-2011 - Shri D.N. Panda, J. Appearence : Shri B.L. Soni, D.R. for Appellant P .....

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..... If an appellate authority hesitates to scrutinize the materials before him on the touch stone of law, the authorities below him may lack guidance. There should be exercise by Appellate Authority to lay down guideline for junior officers. They are vested with power of 'Central Excise Officer' as defined by section 2(b) of Central Excise Act, 1944 and they have same power as that of original authori .....

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