2005 (5) TMI 69

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....tral Excise had properly exercised his power of revision under Sec. 35E(2) of the Central Excise and Salt Act, 1944. There is a further issue, namely, whether the decision taken on appeal by the Commissioner (Appeals) was correct. It is not necessary to go into the second issue inasmuch as we are of the view that the first question must be answered in the negative. 2. The power of review is gra....

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....issioner for the purpose of satisfying himself whether the decision taken by the Assistant Commissioner was legal or proper. If the Commissioner is satisfied that the decision was not legal or proper, we may direct the Department to appeal to the Appellate Authority for determination of points as may be specified by him in his revisional order. 4. In this case, the issue was whether Chillers we....

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....vaporating, vaporising, condensing or cooling, other than machinery or plants of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric. 5. The Assistant Commissioner, by his order dated 27-10-1997, was of the view that he Chillers were properly classifiable under Tariff Entry 84.18. The Commissioner relying upon a report of the Central Economic Intelligence Bur....

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....ve passed the order upon points not arising out of the decision or order of the subordinate adjudicating authority and could not have relied on new material. Several decisions had been relied upon in support of this view and the appeal of the respondent was allowed. Being aggrieved, the Department has preferred these appeals before us. 7. We are of the view that there is no substance in these a....