https://www.taxtmi.com/caselaws?id=341463 Rule 96ZM vested the power to condone lapse under the compounded levy scheme in the jurisdictional Commissioner, so the Commissioner (Appeals) could not exercise that power while deciding the departmental appeal. An appellate authority cannot assume a statutory discretion expressly assigned to another authority by the rule itself. Where condonation is a prerequisite to fresh adjudication, the proper course is remand or prior consideration by the competent authority. The impugned order was therefore unsustainable, and the matter was remanded to the original adjudicating authority for fresh decision after the jurisdictional Commissioner's determination on condonation. en-us Thu, 30 Mar 2017 00:00:00 +0530 Thu, 04 May 2017 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341463 Rule 96ZM vested the power to condone lapse under the compounded levy scheme in the jurisdictional Commissioner, so the Commissioner (Appeals) could not exercise that power while deciding the departmental appeal. An appellate authority cannot assume a statutory discretion expressly assigned to another authority by the rule itself. Where condonation is a prerequisite to fresh adjudication, the proper course is remand or prior consideration by the competent authority. The impugned order was therefore unsustainable, and the matter was remanded to the original adjudicating authority for fresh decision after the jurisdictional Commissioner's determination on condonation. Case-Laws Central Excise Thu, 30 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341463