2009 (1) TMI 121

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....Order No. A-41/Kol. dt. 9.1.2009 certified on 4.2.2009 in Appeal No. ST/161/2008) Dr. Gautam Ray, JCDR and Shri A.K. Sharma, JDR for Appellant None for Respondents Per Chittaranjan Satapathy: No one is present for the Respondents. Heard Shri A.K. Sharma, learned JDR for the Department. Dr. Gautam Ray, learned JCDR also argued the Department's case. 2. In this case, the Deputy Commissio....

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.... V.K. Goel holding the charge of Service Tax Kolkata Commissionerate have authorized filing of the present Appeal to the Tribunal. 3. Section 84 of the Finance Act reads as follows:- "SECTION 84. Revision of orders by the Commissioner of Central Excise.- (1) The Commissioner of Central Excise may call for the record of a proceeding under this Chapter in which an adjudicating authority subord....

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....ears from the date on which the order sought to be revised has been passed." A plain reading of the provisions of Section 84 extracted above, makes it clear that this Section makes a departure from the prevailing Scheme under the Customs Act, 1962 and the Central Excise Act, 1944, under which an Order-in-Original passed by a subordinate official can be reviewed by the Commissioner subsequent to....

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....rse of action has been adopted under the said Section 84. When the Commissioner himself has been given the statutory power to revise the order of the subordinate authority, it is rather strange that he should direct filing an appeal to the Commissioner (Appeals). It only shows that the Departmental Authorities are working in a mechanical manner without application of mind and without reference to ....