M/S. Rosa Sugar Works vs Cce, Lucknow on 17 May, 2001
3. On a careful consideration we agree with the Ld. Counsel that the matter is required to be remanded back to the original authorities for de novo consideration in terms of the rulings of Roja Sugar Works (supra) in an identical matter as such an order communicated by Additional Commissioner cannot be said to be an order of the Commissioner in terms of Rule 49 of the Central Excise Rules. Respectfully following the ratio of the decision rendered in the case of Roja Sugar Works, we set aside the impugned communication letter of the Additional Commissioner and remand the matter to the authorities for denovo consideration as per law.