TaxTMI 
TaxTMI 
2006 (4) TMI 404
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.... Balagopal, Consultants, for the Respondent. [Order]. - The subject appeal is filed by the Revenue and is directed against the 'order of the Commissioner of Central Excise (Appeals), Coimbatore upholding the order of the Assistant Commissioner, Pollachi Division confirming duty demanded and cess on certain quantity of paper manufactured and cleared without payment of duty for captive consump....
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....he Chief Commissioner of the zone nominated Commissioner, Trichy to exercise the powers of review conferred under Section 35B(2) of Central Excise Act, 1944. Commissioner, Salem was given additional charge of Commissioner, Coimbatore. In the application for condonation of delay, the Revenue has submitted that the Committee of Commissioners did not sit jointly to review the Order-in-Appeal due to a....
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....s seen from the file that on 28-8-05, the Commissioner, Salem (in his capacity as Commissioner Coimbatore) recorded his approval to accept the order in appeal as the same was consistent with the decisions of the Tribunal and the Supreme Court. He also noted that on those grounds the erstwhile Commissioner, Coimbatore had accepted the subject order earlier. On 31-8-05 the Commissioner, Trichy recor....
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....is to be filed against it. In the subject case the Committee did not sit together and take a view. Therefore, the appeal itself was not maintainable. 5. I have studied the rival submissions. The delay in filing the appeal is condoned considering the reasons for the same adduced constitute sufficient cause. After hearing both sides on the petition the appeal itself is taken up for disposal.....