Commissioner (Appeals) to review Orders of Executive Commissioner?
YESTERDAY the CBEC issued an Office Order No. 150/2016 which reads as:
With the approval of the Competent Authority, it has been decided to assign the additional charge of the post of Commissioner (Appeals-II), Chennai Central Excise Zone to Commissioner (Appeals-II), Customs, Chennai for the purpose of reviewing orders passed by Shri Rajesh Sodhi, in his erstwhile capacity as executive Commissioner in Central Excise Commissionerate, Chennai and which are now pending before Commissioner (Appeals-II), Central Excise, Chennai, with immediate effect and until further orders.
There is something terribly wrong with the order. There is no provision under the law by which a Commissioner (Appeals) can review the orders passed by an executive Commissioner. Here they have even named the executive Commissioner whose orders are to be reviewed by the Commissioner (Appeals). Strange!
CBEC Office Order No. 150/2016 in F.No.-A.22011/09/2016-Ad.II(pt.2)., Dated: December 29, 2016