2009 (10) TMI 271

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...., Advocate, for the Petitioner. Shri H.P.S. Ghuman, Advocate, for the Respondent. [Order per: T.S. Thakur, C.J. (Oral)]. - Aggrieved by an order of adjudication dated 8-10-2008 passed against it, the petitioner-company preferred appeal No. 733-CE/APPL/CHD/2008/2000 before the Commissioner (Appeals), Central Excise, Chandigarh. The appeal was accompanied by an application seeking waiver of pr....

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....round that the pre-deposit directed in terms of orders dated 13-2-2009 and 6-7-2009 had not been made by the petitioner. 3. When the matter appears to have gone back to the Commissioner (Appeals) pursuant to the direction issued by this Court, the Commissioner (Appeals) was of the view that the appeal having been already dismissed by him before passing of the order by this Court dated 30-7-2009....

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.... this Court and the Commissioner having been directed to re-examine the matter afresh, the Commissioner (Appeals) ought to have recalled the order of dismissal of the appeal and reconsidered the matter in obedience to the order passed by this Court and passed a fresh order in accordance with law instead of considering himself handicapped in the matter and seeking recall of order passed by this Cou....

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....ourt had set aside the order on the applications for waiver of pre-deposit and directed passing of fresh orders upon reconsideration of the matter. The Commissioner (Appeals) appears to have taken a hyper technical view of the matter in considering himself powerless in recalling an order which was no longer sustainable in the light of the order passed by this Court. He appears to have overlooked t....