https://www.taxtmi.com/caselaws?id=331280 The court allowed the petitions and set aside the order of the Revisionary Authority dated 21.11.2012, as it was passed by an officer of the same rank as the appellate authority, which was held impermissible based on legal precedents. The State was granted liberty to proceed afresh in compliance with the law, without prejudicing the parties' rights. The court's decision was based on established legal principles and precedents, with detailed reasons recorded in the judgment. en-us Thu, 04 Aug 2016 00:00:00 +0530 Thu, 17 Nov 2016 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331280 The court allowed the petitions and set aside the order of the Revisionary Authority dated 21.11.2012, as it was passed by an officer of the same rank as the appellate authority, which was held impermissible based on legal precedents. The State was granted liberty to proceed afresh in compliance with the law, without prejudicing the parties' rights. The court's decision was based on established legal principles and precedents, with detailed reasons recorded in the judgment. Case-Laws Central Excise Thu, 04 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331280