Appeals

CESTAT, New Delhi Bench

Apex Colour Lab

v.

Commissioner of Central Excise, Jalandhar

P. K. DAS, JUDICIAL MEMBER

MISC. ORDER NOS. 391-395 / 2007 - SM (BR)

APPLICATION NOS. 34, 36 TO 38 AND 40 OF 2007

IN APPEAL NOS. 64, 67, 68, 81 AND 87 OF 2007-SM(BR)

September 7, 2007

Section 86, read with section 84, of the Finance Act, 1994 - Appellate Tribunal - Appeals to - Commissioner reviewed order of adjudicating authority under section 84 - Tribunal set-aside order of Commissioner on ground that same was passed without giving opportunity of personal hearing to assessee and thus, case was remanded back to Commissioner for de novo decision - Revenue filed instant application contending that delayed payment of tax and non-filing of return were admitted facts, therefore, no hearing was required; that since period of two years within which review order could be passed by Commissioner had already been expired, Commissioner could not pass any review order in terms of section 84(1) and, as such, de novo adjudication as directed by Tribunal would be ultra vires of provisions of section 84(1) - Revenue also contended that personal hearing in instant case would not serve any fruitful purpose - Whether grounds taken by revenue were nothing but review of Tribunal’s own order which was not permissible in law - Held, yes - Whether therefore, there was no mistake in final order of Tribunal - Held, yes [Para 4]