2012 (12) TMI 947

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant. Shri S.K. Panda, AR (Jt. CDR), for the Respondent. ORDER Present applications are moved for review of order of the Tribunal passed on 1-9-2011 holding that against administrative direction appeal before Tribunal is not maintainable. In the guise of rectification of mistake in the order, the present application seeks review of the decision of Tribunal made against appeal. 2.&ems....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ting to the issue in the following paragraph : 5. Appeal is statutory remedy which is not an inherent right. Unless statute confers right of such remedy, no right of appeal can be conceived. In the scheme of Central Excise Act, 1944, right of appeal is conferred by Section 35 of the said Act against any decision made or order passed under the said Act by a Central Excise officer to the Com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Excise officer becomes adjudicating authority in terms of the definition under Section 2(a) of the Central Excise Act, 1944. While exercising power of adjudication he may pass order under that Act within the purview of Central Excise Act, 1944 and that order is the order passed under that Act for consideration of appealability thereof before appropriate forum. But while he acts as Central Excise o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ative order not being appealable not being order passed under Central Excise Act, 1944 relying on the decision of Hon'ble High Court of Rajasthan in the case of Shree Pipes Ltd. v. UOI - 1995 (79) E.L.T. 405 (Raj.). 8. Present order sought to be amended by the appellant is not order passed under any of the provisions of Central Excise Act, 1944 because nowhere in the law authority is veste....