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TMI Blog2017 (8) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... inistry of Fincance (Department of Revenue) - whether the respondent authority has the jurisdiction to act as a revisional authority over the order passed by the Appellate authority? - Held that: - the Punjab and Haryana High Court has considered the issue in the case of M/s NVR Forgings Versus Union of India and others [2016 (5) TMI 7 - PUNJAB AND HARYANA HIGH COURT], where it was held that the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Standing counsel for the respondents. 3. The learned counsel for the petitioner would submit that impugned order has been challenged only on the ground of lack of jurisdiction. In support of his contention he placed reliance on the decision of High Court of Punjab Haryana in a case in NVR Forgings Versus Union of India reported in 2016 (335) E.L.T. 679 (P H). 4. The learned counsel ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said decision binds the respondent/revenue and the question of jurisdiction having been gone into and held against revenue, which will affect the validity of the impugned order. 8. Though the impugned order was passed in the year 2001, on the said ground of lack of jurisdiction, the impugned order is liable to be set aside and accordingly the same is set aside and the Writ Petition stands a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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