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TMI Blog2009 (1) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner to review order passed by his sub-ordinate officer and direct filing of appeal against it before Commissioner (A) - held that Commissioner had no authority to act as Commissioner of Central Excise, Siliguri having not been so appointed by the Board as required under the law - On both counts, the said O-I-R cannot be sustained and subsequent Appeal and the Order-in-Appeal cannot surviv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssionerate has passed the impugned Order-in-Review dated 10.12.2007 directing filing an application before the Commissioner (Appeals). This Order is stated to have been passed under Section 84 of the Finance Act, 1994. The Commissioner (Appeals) has passed the impugned Order dated 21.07.08 rejecting the Appeal filed by the Department holding that he has no power to condone the delay beyond 90 days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s prejudicial to the assessee shall be passed under this section unless the assessee has been given an opportunity of being heard. (3) The Commissioner of Central Excise shall communicate the order passed by him under sub-section (1) to the assessee, such adjudicating authority and the Board. (4) No order under this section shall be passed by the Commissioner of Central Excise in respect of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner to revise the order of the subordinate authority, of course, after giving an opportunity of hearing to the assessee. The said Section does not provide that the Commissioner can authorize the filing of an application as in the case of the other two enactments. The argument of the learned JCDR that under Section 84 of the Finance Act, 1994, the Commissioner can authorize filing an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act, 1994 does not permit passing such an Order. Moreover, in the case of CCE, Siliguri Vs. M/s. Mall Eximp Pvt. Ltd. - 2008 (88) RLT 152 (CESTAT-Kol.)=2008 (227) ELT 619 (Tri.-Kolkata), the Division Bench of the Tribunal had also held that Shri C.M. Mehra had no authority to act as Commissioner of Central Excise, Siliguri having not been so appointed by the Board as required u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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