https://www.taxtmi.com/caselaws?id=331160 The court set aside the order rejecting revision against the order in appeal, emphasizing that the Revisionary Authority must be of a higher rank than the appellate authority. Citing a previous case, the court held that revision by an officer of the same rank as the appellate authority is impermissible. The court allowed the petitions, granting liberty to the State to proceed afresh in compliance with the law. The impugned order passed by officers of the same rank was deemed impermissible, and the importance of the Revisionary Authority's rank in relation to the appellate authority was underscored. en-us Thu, 04 Aug 2016 00:00:00 +0530 Fri, 12 Aug 2016 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331160 The court set aside the order rejecting revision against the order in appeal, emphasizing that the Revisionary Authority must be of a higher rank than the appellate authority. Citing a previous case, the court held that revision by an officer of the same rank as the appellate authority is impermissible. The court allowed the petitions, granting liberty to the State to proceed afresh in compliance with the law. The impugned order passed by officers of the same rank was deemed impermissible, and the importance of the Revisionary Authority's rank in relation to the appellate authority was underscored. Case-Laws Central Excise Thu, 04 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331160