APEX COLOUR LAB Vs. CCE

JUDGEMENT

(1.) COMMON issue involved in these applications and therefore all are taken up together for disposal.

(2.) THE revenue filed these applications for rectification of mistake of the Final Orders passed by the Tribunal. In these cases, Commissioner passed review order under Section 84(I) of the Finance Act 1994. The Tribunal set aside the order of the Commissioner on the ground that the same were decided without giving opportunity of personal hearing and remanded back to the Commissioner for denovo decision after giving proper opportunity of personal hearing. In the instant applications, it is contended that in terms of Section 84 of Finance Act, 1994, the Commissioner is empowered to pass order reviewing the order of adjudicating authority subordinate to him and no order shall be passed after the expiry of two years from the date of the order sought to be reviewed. It is contended that the said period of two years have already been expired and therefore the Commissioner cannot pass any review order in terms of the Section 84(I) of the Finance Act 1994.

(3.) THE learned DR on behalf of the revenue submits that the Tribunal is erred in holding that the proper opportunity was not given to the assessees. He submits that Commissioner had provided sufficient opportunity of personal hearing. He also submits that delayed payment of tax and non -filing of returns are admitted fact and therefore no further opportunity of hearing is required.