2009 (2) TMI 552

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....spondent. [Order]. - In this case, the review order was issued on 23-5-2007 and that has been so done much before that was signed by learned Commissioner on 4-6-2007. It is a matter of surprise how an order signed at a subsequent date was issued ante dated. Learned Commissioner Sri S.N. Singh when signed the review order has not dated the same. But the learned Commissioner, Sri Narayan Basu ....

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.... authority how establishes his order neither to be legal nor proper. 3. Learned DR objects and submits that the review was done properly by two authorities. 4. Heard Revenue and perused the record. 5. It may be stated that an order to meet scrutiny should be reasoned and speaking. Pre-requisite of opinion is mandatory in a review order which should flow from the governing f....

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.... Commissioner to see that administrative discipline is followed by the reviewing authorities to avoid the mistake that has been done in this case as pointed out in the beginning paragraph and subsequent thereto in this order. Also a copy of this order be sent to the Chairman, Central Board of Excise and Customs for issue of necessary instruction, if any, to the reviewing authorities so that undate....