2014 (2) TMI 154 - AT - Central Excise

CESTAT NEW DELHI Dismisses Revenue Appeals Due to Lack of Authorizing Committee Members

The Appellate Tribunal CESTAT NEW DELHI dismissed both Revenue appeals due to the lack of multiple members on the authorizing Committee. Shri Arvind ... Invalidity of one-man committee authorization - requirement of multi-member committee for valid authorization - maintainability of appeal in absence of valid committee decisionInvalidity of one-man committee authorization - requirement of multi-member committee for valid authorization - Authorization to file the appeals by a 'Committee' which consisted of a single person holding charge of two Commissionerates is invalid. - HELD THAT: - The Tribunal accepted the respondent's preliminary objection that the authorization purportedly given by a 'Committee' was in fact by a single individual, Shri Arvind Singh, who held charge of two Commissionerates. The Tribunal held that the term 'Committee' connotes more than one member and that one person occupying two charges does not equate to two members forming a committee. Because the authorization did not emanate from a multi-member committee as required, the decision of the Committee was invalid and no valid authorization existed to maintain the appeals.Both revenue appeals are dismissed for want of valid committee authorization.Final Conclusion: The appeals were dismissed because the purported committee authorization was vitiated by being a one-man exercise; holding charge of two Commissionerates by the same person does not satisfy the requirement of a multi-member committee. The Appellate Tribunal CESTAT NEW DELHI dismissed both Revenue appeals as the Committee authorizing the appeal had only one member, which does not fulfill the requirement of having multiple members to make a decision. Shri Arvind Singh, holding charge of two Commissionerates, was the sole signatory to the authorization, which was deemed insufficient.