2011 (5) TMI 521

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....ndeparkar:   Heard the DR for the appellant and none present for the respondents. This appeal arises from the order dated 17.8.2010 passed by the Commissioner (Appeals). The impugned order is sought to be challenged on various grounds. It is not necessary to deal with all those grounds and suffice to refer to only one ground namely that the Commissioner (Appeals) while he was Commissioner ....

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....n which an adjudicating authority subordinate to him has passed any decision or order under this Chapter (v) of the Finance Act 1994 for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct such authority or any Central Excise Officer subordinate to him to apply to the Commissioner of Central Excise (Appeals) for the determinatio....

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....mself in his capacity as Commissioner (Appeals), Indore, proceeded to hear the appeal and disposed of the same.   4. Once Shri G.R. Meena in his capacity as Commissioner, Indore had formed opinion under directions issued on dated 4.1.2010 that the order dated 11.11.2009 by the Assistant Commissioner, Gwalior needed to be challenged in appeal, it was not permissible for Shri G.R. Meena to h....