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TMI Blog2011 (5) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... ower authority cannot thereafter sit in appeal against such order of the lower authority is well settled and needs no further elaboration - Since, the review order u/s 84(1) was passed by Shri G.R. Meena in his capacity as Commissioner, Indore, then Shri G.R. Meena himself could not have heard and decided the appeal in capacity of Commissioner (Appeals). On this ground alone, the impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner in terms of Section 84(1) of the Service Tax law had ordered review of the order passed by the adjudicating authority and had directed filing of the appeal. But he himself heard and disposed of the appeal. By the impugned order, reliance is placed in this regard in the matter of Commissioner, Central Excise, Indore vs. Life Care reported in 2011 (22) STR 29. The DR has tried to justify th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of such points arising out of the decision or order as may be specified by the Commissioner of Central Excise in his order . 3. Undisputedly, the appeal filed by the Department pursuant to the said direction by the Commissioner lies before the Commissioner(Appeals). In the case in hand, it is not in dispute that order dated 4.1.2010 was passed by Shri G.R. Meena in his capacity as the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal against the said order. Indeed, the law as laid down in that regard in Life Care case (supra) ought to have been followed by Shri G.R. Meena. 5. The law on the point that the authority which has already formed opinion about impropriety or illegality of the order passed by the lower authority and on the basis of formation of such opinion had directed the Department to file appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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