Designated authority requirement invalidated a Superintendent's order and led to remand for fresh decision with natural justice compliance.

An order under the relevant capacity determination scheme had to be passed by the Commissioner as the designated authority; an order issued by the Superintendent was therefore not a valid final order. The Tribunal followed its earlier view in the appellant's own matter and held that the defect in the impugned order required it to be set aside. The matter also had to be reconsidered by the competent authority after compliance with the principles of natural justice, so it was remanded to the Commissioner of Central Excise, Hyderabad for fresh decision.

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Issues: Whether the impugned order, having been passed by the Superintendent instead of the Commissioner, was sustainable in law and whether the matter required remand for fresh decision by the competent authority.

Analysis: The order under the relevant capacity determination scheme was required to be passed by the Commissioner as the designated authority. An order made by the Superintendent was therefore not a valid final order. Following the Tribunal's earlier view in the appellant's own matter and the principle that the competent authority must decide the issue afresh, the defect in the impugned order called for setting it aside. The matter was also required to be reconsidered after compliance with the principles of natural justice.

Conclusion: The impugned order was invalid and was set aside, and the matter was remanded to the Commissioner of Central Excise, Hyderabad for fresh decision.

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