2021 (8) TMI 722

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..... in the same rank of Commissioner of Central Excise and Customs, who had passed the Order-In-Appeal - Section 35 EE of the Central Excise Act, 1944 - HELD THAT:- Reliance placed on the decision of this Court in S. MOINUDDIN VERSUS JOINT SECRETARY, THE COMMISSIONER OF CUSTOMS (APPEAL) , THE JOINT COMMISSIONER OF CUSTOMS, THE PRINCIPAL COMMISSIONER OF CUSTOMS, CHENNAI. [ 2017 (1) TMI 1757 - MADRAS .....

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..... rused the materials placed on record, apart from the pleadings of the parties. 2. The Writ Petition challenges the order in Order No.725-731/2012- Cx dated 29.06.2012 passed 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- .....

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..... n impugned therein in respect of similarly placed persons on that sole ground and had directed the matter to be heard by an authority after taking corrective measures in that regard. The learned Senior Panel Counsel appearing for respondents 2 3, on instructions, states that subsequently, the Revisional Authority has been re-constituted, taking note of the anomaly pointed out by this Court. 4 .....

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