COMMISSIONER OF C. EX. Vs. LIFE CARE

JUDGEMENT

(1.) LD . Counsel appearing on behalf of the Respondent has preliminary objection that the first appellate authority Shri Vimal Kishore Varma, who passed the adjudication order also became a decision maker as a Member of the Review Committee to decide the consequence of the first appellate order.

(2.) WE do not find any merit in the adjournment prayer when the documents placed by Shri Bajpai, learned Counsel, make transparently clear of the averment made by him as aforesaid in terms of office order No. 97/2010 dated 5 -5 -10 in file No. 22011/04/2010 -AD II and when above decision making process came to our notice, to uphold majesty of law, we dismiss the appeal of the Revenue not being maintainable.

(3.) MA (COD) also stands dismissed.