2009 (2) TMI 679

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....jaj, Advocate, for the Respondent. [Order].  Learned Counsel Mr. Hemant Bajaj submits that the review order passed by the reviewing authorities is not in consonance with the provisions laid down in Section 35(2) of the Central Excise Act, 1944. He submits that the review order is not dated and only one Commissioner Shri Narayan Basu while passing reviewing had dated the same as 4-6-2007....

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..... Learned DR object and submits that the review was done properly by two authorities. 3. Heard both sides and perused the record. 4. There is no second opinion that an order to meet scrutiny should be reasoned and speaking. The Hon'ble High Court of Gujarat has held in the judgement cited by the learned Counsel that the pre-requisite of opinion is mandatory. To come to the con....