2004 (3) TMI 467

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....SDR, for the Appellant. S/Shri Rashid Alvi and P.N. Kaul, Advocates, for the Respondent. [Order per : Justice K.K. Usha, President]. -  The issue raised in these appeals at the instance of the Revenue is identical. We had occasion to consider the same issue in our Final Order Nos. 142-149/04-NB(A), dt. 3-3-2004 where the Commissioner (Appeals) had issued identically worded orders. ....

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....cross-objections. 3. It is pointed out by ld. DR that the Commissioner (Appeals) who passed the common order himself was adjudicating authority in some of the cases. There will be no doubt about the grave impropriety committed by the Commissioner (Appeals) in sitting over judgment of his own orders. But taking into consideration the fact that the issue involved is covered by the decision o....