2006 (11) TMI 664

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..... In the application, it was specifically mentioned that on 12.6.06 the impugned order was accepted by the Commissioner but subsequently the Commissioner changed his opinion and decide to file the appeal. The respondent relied upon the decision of the Tribunal in the case of CCE vs. ITC Ltd. reported in 2005 (192) ELT 623 to submit that once order in appeal is accepted by the Commissioner, there is .....

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..... td. (supra) held that Commissioner of Central Excise has no power to review the order after acceptance. The Tribunal held that once the order-in-appeal is accepted by the Commissioner after such acceptance, Commissioner become functus officio and was disabled to file appeal against order-in-appeal. In these circumstances, we find there is no reason to condone the delay in filing the appeal. The CO .....

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