2008 (10) TMI 477

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....  Revenue filed this appeal for condonation of delay in filing appeal for 47 days. 2. Ld. DR submits that the Adjudication Order was received on 6-5-2008. The last date of filing appeal is 6-8-2008. The Committee of Commissioners prepared the authorisation after concurrence of the Commissioners. The Asstt. Commissioner of Central Excise, who filed the appeal, received the authorisation ....

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....on 35E of the Central Excise Act, 1944 in this regard. 4. After hearing both the sides and on perusal of the records, I find that the appeal was filed under 35B of the Act. Section 35B of the Act provides that the Committee of Commissioners of Central Excise may, of its own motion, that order was passed by the Appellate Commissioner of Central Excise under Section 35A is not legal and proper....