https://www.taxtmi.com/caselaws?id=76189 Rule 3 of the Central Excise Rules, 2002 was treated as authorising the Chief Commissioner to exercise the powers of a Commissioner, so the departmental appeal was maintainable and any technical objection was curable. The first appellate order deleting duty-related liabilities was found unsustainable because the Commissioner (Appeals) had not properly appreciated oral and documentary evidence relating to clandestine clearance, parallel invoices and undervaluation. Limitation was also required to be examined afresh in light of the assessee's conduct and motive. The order was set aside and the matter remanded for fresh consideration on merits and limitation. en-us Wed, 09 Sep 2009 00:00:00 +0530 Tue, 15 Jun 2010 08:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76189 Rule 3 of the Central Excise Rules, 2002 was treated as authorising the Chief Commissioner to exercise the powers of a Commissioner, so the departmental appeal was maintainable and any technical objection was curable. The first appellate order deleting duty-related liabilities was found unsustainable because the Commissioner (Appeals) had not properly appreciated oral and documentary evidence relating to clandestine clearance, parallel invoices and undervaluation. Limitation was also required to be examined afresh in light of the assessee's conduct and motive. The order was set aside and the matter remanded for fresh consideration on merits and limitation. Case-Laws Central Excise Wed, 09 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76189