2009 (2) TMI 558

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....Respondent. [Order per : M.V. Ravindran, Member (J) (Oral)]. -  This application for condonation of delay is filed by the Revenue for condoning the delay of 2 months and 24 days. 2. Heard both sides and perused the records. 3. In the application for condonation of delay, the Revenue's grounds are as under : "The copy of the OIA No. 52/2007 (T) CE, dated 30-11-2007 passed by the....

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.... raw material which is manufactured by some other manufacturer. The Committee of Commissioners re-examined the issue in the above back ground and the Committee came to the opinion that the above decision of the Hon'ble CESTAT is squarely applicable for the instant case in as much as the Jumbo Bags on which Cenvat credit was taken not utilized for packing of final product manufactured in the facto....

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.... We find that Committee of the Commissioners has reviewed and accepted the order of the Commissioner (Appeals), it is not open to another committee to reconsider the same order-in-appeal and came to diagonally opposite conclusion. We may add that there are no provisions in the statute for the second Committee of Commissioners to reconsider the decision of first committee. Tribunal in the case of C....

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....ew Committee's decision. There is no provision in law to enable any other authority to sit over the review committee's decision. It is clear from the record that the Chief Commissioner has played a role in influencing the said commissioners to recall their order passed as Review Committee Members dropping the matter and to accept the Commissioner (Appeals) impugned order. It is very clear from the....