2009 (2) TMI 540

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.... the Appellant. Shri D.M. Mishra, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Being aggrieved with the order passed by Commissioner (Appeals). Revenue has filed the present appeal. We have heard both the sides. 2. The short issue in the present appeal is as to whether Commissioner can review his earlier order directing the assessee to pay duty i....

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....apacity of production, the Commissioner has directed the appellant to pay duty under the provisions of Rule 96ZQ of Central Excise Rules, 1944. This order has not been reviewed by any competent authority for the relevant period and so remained applicable during the relevant period. The appellant in pursuance of this direction paid compounded duty in spite of there having different view from the ve....

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....wered to review his own order. Section 35E of Central Excise Act, 1944 as provided the procedure to be followed in the case where the order passed by the Commissioner is required to be changed. Thus the second orders passed by the Commissioner as communicated to the appellant by Joint Commissioner vide his letter dated 27-3-2000 appears to be nullity in law. At most the order could have been appli....