9911796707
TMI Blog2012 (12) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... DR), for the Respondent. ORDER Present applications are moved for review of order of the Tribunal passed on 1-9-2011 holding that against administrative direction appeal before Tribunal is not maintainable. In the guise of rectification of mistake in the order, the present application seeks review of the decision of Tribunal made against appeal. 2. Against refund claim of Rs. 3,86,762/-, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Appeal is statutory remedy which is not an inherent right. Unless statute confers right of such remedy, no right of appeal can be conceived. In the scheme of Central Excise Act, 1944, right of appeal is conferred by Section 35 of the said Act against any decision made or order passed under the said Act by a Central Excise officer to the Commissioner (Appeals) to the extent permitted by la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms of the definition under Section 2(a) of the Central Excise Act, 1944. While exercising power of adjudication he may pass order under that Act within the purview of Central Excise Act, 1944 and that order is the order passed under that Act for consideration of appealability thereof before appropriate forum. But while he acts as Central Excise officer he may act as an administrative authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Central Excise Act, 1944 relying on the decision of Hon'ble High Court of Rajasthan in the case of Shree Pipes Ltd. v. UOI - 1995 (79) E.L.T. 405 (Raj.). 8. Present order sought to be amended by the appellant is not order passed under any of the provisions of Central Excise Act, 1944 because nowhere in the law authority is vested for passing such order. When no power is shown from t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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