2008 (7) TMI 762

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...., for the Respondent. [Order per : D.N. Panda, Member (J) (for the Bench)]. - In this Revenue's appeal principle grievance is that the first appellate order granting relief to the respondent suffered from legal infirmity. Learned DR appearing for the Revenue submitted that the learned Appellate Authority below held that only the adjudicating authority should be authorised to seek redressal a....

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....venue in the manner prescribed by sub-section (4) that should not be overlooked by a statutory authority. If the learned Appellate Authority again reconsiders the matter on the light of the provision of the statute, Revenue will not have grievance further. 2. Learned DR appearing for Revenue further submitted that the decision made in CC & C v. Ballarpur Industries Limited (supra) by the T....