COMMISSIONER OF CENTRAL EXCISE Vs. CARRIER AIRCON LTD

JUDGEMENT

(1.) The question in these appeals is whether the Commissioner of Central 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 granted under sec. 35e. It reads as follows:

(3.) It appears that the Commissioner referred to as the Collector (in the provision quoted above] must take a decision on the basis of the records available before the adjudicating authority viz. The Assistant Commissioner 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.