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TMI Blog2006 (2) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside - ST/62-63/2005-NB (SM) - 391-392/2006-NB (SM)-BR - Dated:- 14-2-2006 - These appeals are directed against the Order-in-Appeal dated 30.12.2004 24.1 .2005 wherein the appellate authority set aside the Order-in-Original on an appeal by the department in the case of refund sanctioned to the appellants. Since the issues involved in both the appeals are same, I propose to dispose both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) in his Order-in-Appeal set aside the order passed by the adjudicating authority sanctioning the refund. Hence, this appeal. 3. The learned Consultant appearing for the appellants submits that in both the cases Commissioner of Central Excise, Delhi-III has reviewed the order of the adjudicating authority under Section 35E (2) of the Central Excise Act, 1944 and directed to file appeal. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vant period Section 83 of the Finance Act, 1994 made applicable certain provisions of Central Excise Act. The said section is reproduced below-: "SECTION 83. Application of certain provisions of Act 1 of 1944. - The provisions of the following sections of the [Central Excise Act, 1944], as in force from time to time, shall apply, so far as may be, in relation to service tax as they apply in rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nquiry or cause such inquiry to be made and, subject to the provisions of this Chapter, pass such order thereon as he thinks fit." From the above it is very clear that the Commissioner had powers to review the order of the proceedings and decision taken by his subordinate, but did not have the power for directing his sub-ordinate to file an appeal. The Commissioner, Central Excise could have pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Appeal are allowed. Consequential benefit, if any, shall be admissible to the appellant (s) in accordance with law." 7. In view of the above Order-in-Appeal dated 30.12.2004 and 24.1.2005 are liable to be set aside. I do so. Order-in-Appeals are set aside and I allow the appeal with consequential relief, if any, to the appellants. Dictated pronounced in the open Court. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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