https://www.taxtmi.com/caselaws?id=74981 A Board-authorised application under Section 35E(1) was treated as not maintainable where the Member of the Board had earlier, as Collector, passed the revision order in the same matter. The provision permits the Board to examine a Collector's order only as a superior authority; using it to scrutinise an order previously made by the same officer was viewed as, in substance, reviewing his own decision. In the absence of any new facts or material, that course was held improper, and the Board order and resulting application were found not maintainable. en-us Wed, 06 Sep 1989 00:00:00 +0530 Mon, 13 Jun 2011 17:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74981 A Board-authorised application under Section 35E(1) was treated as not maintainable where the Member of the Board had earlier, as Collector, passed the revision order in the same matter. The provision permits the Board to examine a Collector's order only as a superior authority; using it to scrutinise an order previously made by the same officer was viewed as, in substance, reviewing his own decision. In the absence of any new facts or material, that course was held improper, and the Board order and resulting application were found not maintainable. Case-Laws Central Excise Wed, 06 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74981