2010 (5) TMI 81

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....nst the decision of the Commissioner who in his order held that the appellant is eligible for cenvat credit of Rs.4,72,167/- availed during the period from November 2006 to July 2007 in respect of service tax paid on goods transport service for clearance of goods beyond the place of removal. The Commissioner to arrive at this conclusion relied upon the decision of the Larger Bench of the Tribunal ....

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....re is no Commissionerate at Valsad, there cannot be a Commissioner of Central Excise Valsad and therefore even if the defect has to be rectified, it would not be possible since there is no Commissioner at Valsad. The learned advocate also relied upon the following decisions of the Tribunal in support of his contention that if the appeal was not authorized by legally constituted committee, such an ....