2007 (7) TMI 531

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....by the Committee of Commissioners under Section 35B(2), after reviewing the impugned orders-in-appeal is faulty and hence the appeals themselves have to be dismissed as void ab initio. He relied upon the judgment of Tribunal in the case of C.C.E. Meerut-II v. Steel and Metal Tubes (I) Ltd. [2000 (126) E.L.T. 1201]. 2. The ld. Jt. CDR and the ld. SDR on the other hand submit that the provisions of Section 35B(2) only requires the Committee of the Commissioners to arrive at an opinion that an order passed by the Appellate Commissioner is not legal and proper, that conclusion can be arrived by the Committee of Commissioners, after perusing and examining the case records. There is no requirement under the law to mention the detailed gro....

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....entral Excise Act, 1944, hereby authorize Deputy Commissioner (Review), Central Excise, Pune-II, to file an appeal on our behalf in the Appellate Tribunal (CESTAT), Mumbai against the said Order-in-Appeal.". On reading of the above reproduced authorization, it can be seen from para 2 that the Committee of Commissioners have indicated that they have examined the order-in-appeal and found that order is not proper or legal on the grounds specified in E.A.3. The said E.A.3 is signed by the appellant Dy. Commissioner of Central Excise (Review). The question arises here is whether the grounds which are taken in E.A.3 have been examined by the Committee of Commissioners or they have come to the conclusion independently and directed the Dy. Comm....

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....al Excise Act, 1944. From these circumstances we are clear in our mind that the Commissioner has not applied his mind on the issue of legality or propriety of the order passed by the Commissioner (Appeals) before according sanction or authorization to prefer the appeal". It is seen that the above said judgment of the Tribunal was considering the provisions of Section 35B(2) of Central Excise Act, 1944, before its amendment. The amended provisions of Section 35B(2) of the Central Excise Act, 1944, reads as under :- "The Committee of Commissioners of Central Excise may, if it is of opinion that an order passed by the Appellate [Commissioner of Central Excise] under Section 35, as it stood immediately before the appointed day, or the [Co....