2005 (5) TMI 402

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.... Shri L. Narasimha Murthy, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  The stay applications and the appeals are taken up together for disposal as per law. The appellant is a PSU Unit. The appellants have been denied the benefit of Notifications No. 205/88-C.E., dated 25-5-88, No. 3/2001-C.E., dated 1-3-2001 and No. 6/2002-C.E., dated 1-3-2002. The Notifications g....

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....ested on Deputy Commissioner, therefore, the adjudication done by the Deputy Commissioner is without jurisdiction and hence the matter has to go back to the Commissioner for de novo consideration. On this point miscellaneous order was passed in No. 1044/2004, dated 27-12-2004 calling upon the Revenue to file a reply on this point and in the meantime granting interim stay of the recovery proceeding....

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....e of grant of benefit of the Notifications in terms of the description in the Notifications on the specified goods. The Commissioner in reply filed today has not agreed with this submission and it is stated that the order passed by the Deputy Commissioner is as per law. Counsel again pointed out to Section 33 of the Central Excise Act and submitted that all the proceedings initiated by Deputy Comm....