https://www.taxtmi.com/caselaws?id=293530 The High Court quashed the order rejecting the revision application under Section 35 EE of the Central Excise Act, 1944, as the Revisional Authority was of the same rank as the authority whose decision was under revision, which was impermissible. The matter was remitted to a re-constituted Revisional Authority for fresh consideration, with directions to provide a full opportunity for the Petitioner to present their case and issue reasoned orders in accordance with the law. The Writ Petition was allowed, and the connected Miscellaneous Petition was closed without costs. en-us Fri, 09 Oct 2020 00:00:00 +0530 Tue, 16 Feb 2021 11:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293530 The High Court quashed the order rejecting the revision application under Section 35 EE of the Central Excise Act, 1944, as the Revisional Authority was of the same rank as the authority whose decision was under revision, which was impermissible. The matter was remitted to a re-constituted Revisional Authority for fresh consideration, with directions to provide a full opportunity for the Petitioner to present their case and issue reasoned orders in accordance with the law. The Writ Petition was allowed, and the connected Miscellaneous Petition was closed without costs. Case-Laws Central Excise Fri, 09 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293530