2004 (3) TMI 282

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..... the Commissioner (Appeals) whereby the review appeals filed by the department were allowed and the order of the Joint Commissioner was set aside. The facts of the case in brief are as under. 2. Through a common order passed by the Commissioner (Appeals), six review applications filed against the Joint Commissioner's order were allowed. Consequentially, the appellant in whose favour the order-in-o .....

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..... s been fulfilled. Once this finding is on record, the excise department has no authority to challenge the said judgment when the provisions of Export Promotion Act, 1958 confer no such authority on the Central Excise authorities to sit in the judgment of the said authority and hold that export in question has not been completed. It is exclusively the domain of the specified authority under the sai .....

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..... exercise of initiating the proceedings in terms of the provisions of Section 7 of the Sugar Export Promotion Act, 1958 by the Central Excise authorities on their own without a corresponding advice from a designated authority under the said Act is illegal and cannot be supported. 7. In view of the discussions above, I allow the appeal of the appellants and consequently the impugned order-in-appeal .....

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