2010 (1) TMI 596

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..../Shri S.C. Kamra and G.K. Mahajan, Advocates, for the Respondent. [Order per : D.N. Panda, Member (J)]. - When the matter was taken up, we noticed that there is no authorisation by the Committee for appealing the matter before the Tribunal. Section 35(B)(2) of Central Excise Act, 1944 requires that the Committee through the process of Authorisation apply its mind to draw a conclusion whether th....

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....dy following the decision of Hon'ble High Court of Gujarat in the case of CCE v. Shree Ganesh Dyeing & Ptng. Works reported in 2008 (232) E.L.T. 775. Present appeal suffers from legal infirmity in absence of authorisation issued by the Committee of Commissioners with clear mandate to seek Appeal drawing conclusion that the order appealed was neither legal nor proper on the given circumstance of th....