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TMI Blog2011 (2) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... laim in the appeal can only be decided by the Joint Secretary of Govt. of India - In this regard, the applicant relies on the decision in the case of M/s. Madura Coats Ltd. [1990 -TMI - 80489 - CEGAT, MADRAS ] - Provisions of Section 35B, the earlier order is recalled and the Revenue is directed to present the appeal before the Joint Secretary, Govt. of India, who is vested with the jurisdiction, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consider the issue on merits and to dispose the appeal after granting an opportunity of hearing to the appellant. The Tribunal held that the appeal before the lower appellate authority had been filed in time. In the present ROM application filed by the revenue, it is pointed out that the Final Order was passed by the Tribunal without jurisdiction in view of clause (c) of proviso to subsection (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in a similar situation, the Tribunal had recalled the order passed without jurisdiction. 2. During hearing, the learned JDR invited our attention to the order of the original authority which had demanded duty and imposed penalty under Rule 14A of the Central Excise Rules, 1944 as well as the order of the Commissioner (A). It is submitted that from the orders of the lower authorities as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per Section 35B of the Central Excise Act, 1944 to decide the appeal. Their claim in the appeal can only be decided by the Joint Secretary of Govt. of India. In this regard, the applicant also relies on the decision in the case of M/s. Madura Coats Ltd. [1990 (49) E.L.T. 237 (T)], M/s. India Jute Industries Ltd. [1991 (54) E.L.T. 235 (T)], M/s. Atlas Copco India Ltd. [1996 (88) E.L.T. 122 (T)], M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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