2001 (11) TMI 210

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....ed the appeal filed by the Revenue before him on the ground that the impugned order was passed by the Deputy Commissioner of Customs (Prev.), West Bengal, Calcutta but the appeal petition was filed by the Asstt. Commissioner of Customs (Prev. Review), Calcutta. By referring to the provisions of Section 129D of the Customs Act, 1962 and by relying upon the Tribunal's decision in the case of Chief C....

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....he ratio of the said judgment will not apply to all the cases and was given only in a particular case. Accordingly they have prayed for setting aside the impugned order and remand the matter to Commissioner (Appeals) for decision on merits. 3. I have heard Shri A.K. Mondal, ld. JDR for the Revenue. Nobody has appeared on behalf of the respondents. 4. As per the provisions of Sect....

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....t of the decision or order as may be specified by the Commissioner of Customs in his order." (emphasis provided) 5. It is seen from the above provisions that the direction has to be issued by the Commissioner to the authority who has passed the adjudication order. This becomes evident from the use of expression 'such authority'. The Tribunal in the case of CC, Bangalore v. Laxmi & Co. [19....

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....t will be the adjudicating authority himself and not the authority who gave the direction". 6. I also find that the Tribunal in the case of CCE v. Yash Rasain & Others [2000 (38) RLT 343 (CEGAT)] has held that the provisions of Section 35E(2) of Central Excise Act, 1944, which are pari materia with the provisions of Section 129D, do not empower Commissioner to authorise Superintendent (Le....