TaxTMI 
TaxTMI 
2000 (3) TMI 1
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.... passed by the Commissioner (Appeals) wherein he has held that since the order in original itself was passed by the Commissioner of Central Excise concerned, no appeal would lie against the said order before the Commissioner (Appeals). It was, therefore, held that the appeal before him was not maintainable in law. 2. Appeal No. ST/4/99 is another appeal by the same appellants but against under ....
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....ter, or by an order levying interest or penalty under this Chapter, may appeal to the Commissioner of Central Excise, (Appeals)" 3. She submits that since order in original was passed under Section 73 which fact is not disputed, therefore, the appeal to Commissioner (Appeals) is available under Section 85(1) extracted above. There is no room for any other criteria like rank or competency ....
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....ty on whose decision he sits in judgment. In this case, since the order in original has been passed by the Commissioner of Central Excise as the original authority, therefore, the Commissioner (Appeals) who is the same rank and status cannot sit in judgment over the said order of the Commissioner of Central Excise as this would violate the above mentioned cardinal principle. 6. We have carefull....
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.... appeal does not lie to the Tribunal under Section 86(1) but to the Commissioner (Appeals) under Section 85 (1) ibid. In this conclusion we are supported by the decision of the Tribunal in the case of Bharati Cellular Ltd. (supra). 7. The learned DR has submitted that it is the cardinal principle of the appellate machinery that the appellate authority should be higher in rank than the authority....