9911796707
TMI Blog2008 (4) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... se to pass, it is not necessary to set out all the facts in detail. Suffice it to state that the petitioners had preferred Appeal Nos. E/1712 & 1718 of 2005 before the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai challenging the order-in-original dated 2-3-2005 passed by the Commissioner of Central Excise, Ahmedabad-III. When the appeals came up for hearing before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue. 3. Ultimately, the revisional authority took the view that it had no jurisdiction to decide the revision on the ground that the order in original dated 2-3-2005 of the Commissioner of Central Excise, Ahmedabad-III was not the order of nature referred to in the first proviso to sub-section (1) of Section 35B of the Central Excise Act, 1944. The revisional order dated 10-5-2007 further refers t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aintainable, we are of the view that in order to see that the petitioners are not left remediless, it would be just and proper to exercise our suo motu power under Article 227 of the Constitution and permit the petitioners to revive Appeal Nos. E/1712 & 1718 of 2005 which were at the relevant time filed before the Customs, Excise and Service Tax Tribunal, West Zonal Bench at Mumbai. Hence, we dire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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