2017 (4) TMI 433

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....aichandani, Advocate for the respondent ORDER This revenue's appeal is directed against Order-in-Appeal passed by the Commissioner (Appeals), Mumbai I whereby the ld. Commissioner allowed the appeal filed by the respondent. 2. The fact of the case is that the appellant is engaged in the process of embroidery on cotton and man- made fabrics falling under Chapter heading 58.05 of Centra....

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....four machines, based on the number of shifts run, they noticed that the assessee had debited central excise duty only on three machines for two or three shifts when all four machines were working for all three shifts. Accordingly, show-cause notice was issued alleging the misdeclaration of the production. The appellant took a stand that only three machines were working however the demand along wit....

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....r (Appeals) has no power to exercise the jurisdiction of the Commissioner. Only on this ground the order does not sustain. 3. Shri N.N. Prabhudesai, Supdt. (AR) appearing for the revenue reiterates the findings in the impugned order. He placed reliance on the following judgments. • CCE vs. Calama Industries Ltd. 2003 (162) ELT 550 • CCE vs. Neminath Fabrics P. Ltd. 201....

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....considered the submission made by both sides. I find that the Commissioner (Appeals) admittedly condoned the lapse exercising the power under Rule 96ZM. As per Rule 96ZM, only jurisdictional Commissioner has power to condone the lapse, therefore the Commissioner (Appeals) cannot exercise the power which is vested in Commissioner. The right course on the part of the Commissioner (Appeals) was that ....