TaxTMI 
TaxTMI 
2010 (5) TMI 199
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....personal appearance for disposal of the matter on merits. Considering the same and upon hearing the learned Joint CDR and on perusal of the records placed before us we proceed to dispose of the matter. 3. The appellants in this appeal seeks to challenge the order dated 18-8-2009 passed by the Commissioner (Appeals), Jaipur whereby the Commissioner (Appeals) has allowed the appeal filed by the Department against the order passed by the adjudicating authority and has directed recovery of interest amount to the tune of Rs. 16,010/- from the appellants under Section 11AB of the Central Excise Act, 1944 read with Rule 8 of the Central Excise Rules, 2002 The said appeal was filed by the Department against the order passed by the Joint Commissi....
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....ds nowhere discloses the basis on which the objection about absence of verification and the need for such verification of the memo of appeal before the Commissioner (Appeals) was sought to be raised. 6. The appeal before the Commissioner is always in terms of Section 35 of the Central Excise Act, 1944. The procedure to be followed by the Commissioner (Appeals) while dealing with the appeals filed before him is provided under Section 35A of the said Act. 7. Section 37(1) provides that the Government may make rules to carry into effect the purposes of the said act. Accordingly the Government has framed Central Excise (Appeals) Rules, 2001. Rule 3 thereof provides that an appeal under sub-section (1) of Section 35 of the said Act to the ....
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....proceeding in which a Commissioner of Central Excise as an adjudicating authority has passed any decision or order under this Act for the purpose of satisfying itself as to the legality or propriety of any such decision or order and may, by order, direct such Commissioner or any other Commissioner to apply to the Appellate Tribunal for the determination of such points arising out of the decision or order as may be specified by the Committee of Chief Commissioners of Central Excise in its order. (2) The Commissioner of Central Excise may, of his own motion, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order under this Act for the purpose of satisfying hi....
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....mmissioner (Appeals) shall be made in Form E.A.-2. It further provides that such form shall be filed in duplicate and shall be accompanied by a certified copy of the decision or order passed by the adjudicating authority and a copy of the order passed by the Commissioner of Central Excise directing such authority to apply to the Commissioner (Appeals). 10. Apparently, the provisions of law in relation to the appeal to be filed on behalf of the Department specifically provide that the same shall be in Form E.A.-2. Neither the said form nor the provision under which the format in that regard has been prescribed provides for verification clause in relation to such appeals by the Department. 11. The decisions which are sought to be ....