2012 (4) TMI 580 - HC - Central Excise

High Court rules Tribunal lacked jurisdiction to restore appeals dismissed for lack of authorization under Excise Act

Commissioner of Central Excise, Patna Versus M/s Nirman Cement Ltd. and others

The High Court of Patna dismissed the appeals concerning authorization for filing appeals under Section 35B(2) of the Central Excise Act, 1944. The Court ... - Issues involved: Authorization for filing appeals under Section 35B(2) of the Central Excise Act, 1944.Summary:The High Court of Patna heard two appeals together concerning the authorization required for filing appeals under Section 35B(2) of the Central Excise Act, 1944. The Revenue's appeals before the Customs, Excise and Service Tax Appellate Tribunal were dismissed for lack of authorization, leading to applications for restoration of the appeals. The main question was whether the authorization requirement is mandatory or directory. The appellant argued for substantial compliance, allowing subsequent production of authorization, while the respondents contended that no authorization was produced before the Tribunal. The Tribunal's power to restore appeals dismissed for lack of authorization was also questioned.In the judgment, it was noted that the Tribunal did not have the jurisdiction to restore appeals dismissed as not maintainable due to lack of authorization. The Tribunal's authority under Section 35C(2) was limited to rectifying mistakes apparent from its orders. As no substantial question of law was found in the appeals, they were dismissed. The Court clarified that the issue raised by the appellant could have been considered if appeals were filed against the Tribunal's orders rejecting the appeals as not maintainable.In conclusion, the High Court of Patna dismissed the appeals, emphasizing that the Tribunal lacked the jurisdiction to restore appeals dismissed for lack of authorization under Section 35B(2) of the Central Excise Act, 1944.