2013 (7) TMI 306

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..... t in the contention of the applicant and that the same authority who reviewed the order cannot decide the appeal. In these circumstances, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide afresh - jurisdictional Chief Commissioner of CE requested to entrust this appeal to the Commissioner (Appeals) other than Shri Bhikhoo Ram – In favor of Assessee. .....

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..... , the appeal has been filed before the Commissioner(Appeals). By the time Shri Bhikhoo Ram, Commissioner of Central Excise, has been appointed as Commissioner (Appeals) and Shri Bhikhoo Ram as Commissioner (Appeals) set aside the adjudication order and allowed the appeal filed by the Revenue. The contention is that as the same person as the Commissioner of Central Excise reviewed and thereafter as .....

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