2014 (6) TMI 756

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....T Per Dr. D.M. Misra This is an Appeal filed by the Revenue against the Order-in-Appeal No.33/HAL/07 dated 17.09.2007 passed by Commissioner (Appeal-I), Central Excise, Kolkata. 2. The ld. AR for the Revenue, Shri A.K. Biswas has submitted that the ld. Commissioner (Appeals) has not decided the issue on merits, but dismissed the Review Application filed by the Department on the ground that even....

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....des and perused the records. The limited issue involved in the present case for determination is whether the Review Order passed under Section 35(2) of the CEA,44 on 22.01.2007, for filing appeal against Order-in-Original dated 30.12.2005 passed by the Joint Commissioner of Central Excise, Haldia, was barred by limitation or otherwise. Undisputedly, the present Review Order was passed by the Comm....

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.... case of Vel Pharma(supra), considering similar situation, observed at para 9 as follows:-             9. A review order is a statutory order as the same is required to be passed under the Central Excise Act, 1944 exercising the statutory powers vested by Parliament in the Board. An unsigned order of the Board communicated by a junior officia....

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....he original copy of the review order signed by the learned Member of the Board. However, that has not been done and on the other hand, it is being told to the Bench again and again that the review file is not traceable. Even under the RTI Act, copies of the signed review order have not been made available to the respondents. The learned JCDR makes a plea before us that the delay in passing review ....