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TMI Blog2015 (7) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... ind Jha, Authorised Representative For the Respondent : Shri Willingdon Christian, Advocate ORDER Per : Mr. H.K. Thakur; This ROM application has been filed by the Revenue with respect to order No. A/11799-11803/2014 dated 24.10.2014 passed by this Bench on the ground that as per office order No. 235/2006 dated 30.10.2006 issued by CBEC, Ministry of Finance, Chief Commissioner of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )] and Commissioner of Central Excise vs. Standard Surfactants Limited [2013 (289) ELT 416 (All.)]. 3. Shri Willingdon Christian, (Advocate) appearing on behalf of the Respondent argued that the issues raised by the learned AR were not raised in the ROM application filed before the Tribunal and were also not argued at the time of hearing of the main appeal. Learned Advocate relied upon the case l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g held today. It is observed from the order dated 24.10.2014 that appeals were dismissed for for a proper authorisation not only on the ground that appropriate order/ notification from the appropriate authority, authorising the Chief Commissioner to sign the review order, was not existing but also dismissed on other procedural requirements on the basis of cases decided by coordinate benches indica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t argued at the time of hearing of the main case. This aspect could not be disputed by the learned senior counsel appearing for the Department. 2. Having regard to the above, we do not find any error in the order dated 06th September, 2002 passed by CEGAT. 3. This appeal is, accordingly, dismissed." 5. As the ground raised now were not existing/raised at the time of deciding the main appeal, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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