UNION OF INDIA Vs. CESTAT

JUDGEMENT

(1.) Rule. Heard forthwith.

(2.) In the instant case, the petitioner before this Court impugns the orders dated 29-7-03 and 1-1-2008. By the order dated 29-7-2003, the Tribunal has set aside the order of the original authority and remanded the case to the Commissioner of Central Excise, Coimbatore for fresh adjudication and passing of fresh orders after extending reasonable opportunity of hearing to the appellants. By the order dated 1st January, 2008, application for rectification moved by the petitioner herein was dismissed.

(3.) It is the submission on behalf of the petitioner that by Office Order dated 6th January, 1999 adjudication in respect of present respondent Nos. 2 to 4, the jurisdiction was conferred on Shri K.D. Mankar, Commissioner of Customs (Adjudication), Mumbai. It is submitted that the order of the Tribunal is clearly contrary to the Officer Order. On the other hand, on behalf of the respondent Nos. 2 to 4, the learned counsel submits that an Office Order was by name of Shri K.D. Mankar, Commissioner of Customs (Adjudication), Mumbai. The officer mentioned therein is no longer functioning in the department and consequently, the order of the Tribunal does not suffer from any error of law.