2015 (7) TMI 462

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... For the Appellant : Shri Govind Jha, Authorised Representative For the Respondent : Shri Willingdon Christian, Advocate ORDER Per : Mr. H.K. Thakur; This ROM application has been filed by the Revenue with respect to order No. A/11799-11803/2014 dated 24.10.2014 passed by this Bench on the ground that as per office order No. 235/2006 dated 30.10.2006 issued by CBEC, Ministry of Fin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Tax vs. L.R. Sharma [2013 (35) STR 3 (Del.)] and Commissioner of Central Excise vs. Standard Surfactants Limited [2013 (289) ELT 416 (All.)]. 3. Shri Willingdon Christian, (Advocate) appearing on behalf of the Respondent argued that the issues raised by the learned AR were not raised in the ROM application filed before the Tribunal and were also not argued at the time of hearing of the main app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as produced before the Bench during the hearing held today. It is observed from the order dated 24.10.2014 that appeals were dismissed for for a proper authorisation not only on the ground that appropriate order/ notification from the appropriate authority, authorising the Chief Commissioner to sign the review order, was not existing but also dismissed on other procedural requirements on the basis....