TaxTMI 
TaxTMI 
2007 (5) TMI 430
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....es appearing for the Department and the respondents. 3. We find that the authorisation to file these appeals have been signed by one Commissioner holding charge of two Commissionerates, instead of by a Committee of two Commissioners taking decision to do so, as required under the relevant provisions of the Customs and Central Excise Law which were amended by the Finance Act, 2005. The validity of such authorisation signed by one Commissioner had come up earlier before the Single Member of this Bench and after hearing both sides at length, a detailed Order bearing Nos. A/660-661/KOL/2007, dated 19-4-07 (reported in 2007-TIOL-567-CESTAT-KOL) has been passed by one of us holding that authorisation by one Commissioner without a Committee ....
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....nue Act, 1963 (54 of 1963) may, by notification in the Official Gazette, constitute such Committees as may be necessary for the purposes of this Act. (ii) Every Committee constituted under Clause (i) shall consist of two Chief Commissioners of Central Excise or two Commissioners of Central Excise, as the case may be." 7. There is no dispute that the Board has constituted such committees of two Commissioners. In the instant case, one of the Commissioners who was a Committee Member was away from office for a long period on leave and hence the other Commissioner holding both the charges has authorized filing of these appeals. The question to be decided is whether one Commissioner wearing two hats by way of holding two charges can functi....
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....atisfactory. The Finance Bill provision entrusted the examination of legality and correctness of a Commissioner (Appeals)' order to a Committee of two Chief Commissioners. But subsequently, it was diluted to that of a Committee of two Commissioners. Intention behind the legislative change replacing a provision of one Commissioner of the same rank authorising filing an appeal to a Committee of two Commissioners authorizing such appeal, seems to be a deliberate legislative change to gain advantage of viewpoints of two Commissioners and also sharing out responsibilities among them. Possibly, the legislative intention behind the change is that two minds are better than one while filing an appeal against the order by the Commissioner (Appeals) o....
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....n opinion that the order passed by the Commissioner (Appeal) is not legal or proper. The direction issued by the Board to file an appeal in such cases of divided opinion among two Members of the Committee would clearly result in bypassing the mandate of the changed law. I am also of the opinion that the said Circular is of no assistance to the Department in this case, where only one Commissioner has authorized filing of an appeal. 13. The ld. DR argues that at times, due to administrative exigency, some of the posts of Commissioners remain vacant and hence the legal provisions should be interpreted to mean that one Commissioner holding two charges can constitute a Committee and authorize filing an appeal. Firstly, exigency....
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....e legal requirement after the 2005 amendment is that a Committee of two Commissioners must form an opinion that an order passed by the Commissioner (Appeals) is not legal or proper and such a Committee has to authorize filing an appeal on behalf of the Committee. In the instant case, since only one Commissioner has given the impugned authorization, the same is not valid in the eyes of law and consequently, the appeals require to be dismissed as not maintainable. I order accordingly." 4. We are in full agreement with the above reasoning that a Committee of two Commissioners necessarily implies a Committee consisting of two individuals and not one individual holding additional charge of another Commissionerate and a contrary interpretat....