2017 (1) TMI 1757

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....HER For the Petitioner : Mr.T.Chezhiyan For the Respondent : Mr.T.Pramod Kumar Chopda, Standing Counsel ORDER 1. This writ petition is directed against the order dated 22.01.2016, passed by the Government of India (in short "GOI"), Ministry of Finance, Department of Revenue. 1.1. The impugned order has been passed by the GOI, via its Joint Secretary, in exercise of power under Secti....

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.... same order passed by the Commissioner of Appeals, the redemption fine was reduced to Rs. 6,00,000/-, while the penalty was upheld. 2.4. The Revenue, being aggrieved, thus, approached the Revisional Authority, impugning the order of the Commissioner of Appeal dated 29.06.2015. 2.5. The Revisional Authority, via, the impugned order, allowed the Department's appeal and directed absolute co....

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....nt Secretary to GOI. 4.2. Therefore, according to the learned counsel, this singular fact has impregnated the impugned order with a jurisdictional flaw. In support of his submission, learned counsel for the petitioner relies upon the judgement of the Punjab and Haryana High Court in NVR Forgings Vs. Union of India, 2016 (335) ELT 675. 4.3. Learned counsel for the petitioner further says that....

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....ord. 7. For the sake of convenience, the relevant observations of the Punjab and Haryana High Court in NVR Forgings's case are extracted hereinbelow : "...... 8. In the present case, the impugned order was passed by the Joint Secretary to Government of India who was also Commissioner of Central Excise and Customs. Thus, the order-inappeal as well as revisionary order had b....