2020 (10) TMI 1229

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..... int Secretary (Revision Application), Government of India, who was also in the same rank of Commissioner of Central Excise and Customs, who had passed the Order-In- Appeal - HELD THAT:- The matter is remitted to the present Revisional Authority under Section 35 EE of the Act for fresh consideration of the matter. It shall be incumbent upon the Revisional Authority, after affording full opportunit .....

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..... sed by the First Respondent rejecting the revision application filed by the Petitioner under Section 35 EE of the Central Excise Act, 1944 (hereinafter referred to as the 'Act' for short) preferred against the Order-In-Appeal No. 31/2011(P) dated 18.03.2011 passed by the Commissioner of Customs and Central Excise (Appeals), Chennai. 3. Learned Counsel for the Petitioner has brought to n .....

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..... appearing for the Second to Fourth Respondents, on instructions, states that subsequently, the Revisional Authority has been re-constituted, taking note of the anomaly pointed out by this Court. 4. Having regard to the aforesaid submissions made, the impugned order is quashed and the matter is remitted to the present Revisional Authority under Section 35 EE of the Act for fresh consideration of .....

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