2012 (8) TMI 789

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....al, Sr. Advocate with Rajesh Rawal and Himanshu Singh, Advocates, for the Respondent. [Order]. -  The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has dismissed the appeal of the Revenue [2008 (229) E.L.T. 622 (Tri. - Del.)] which was preferred by the revenue against the orders of the Commissioner (Appeals) whereby the Commissioner (Appeals) had decided the case against the....

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....d to as the authorized officer) to appeal on its behalf of the appellate Tribunal against such order." 3. It is clear from the plain reading of the aforesaid provision that the Committee of Commissioners has to form an opinion before filing the appeal, that the order of Commissioner (Appeals) is not legal or proper and it has to further direct any Central Excise Officer authorized by him i....

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.... to be incorrect, illegal, unfair and merits to be reviewed for filing appeal before the Hon'ble CESTAT. Submitted for consideration by the Committee of Commissioners of Central Excise, Delhi-I and II constituted vide Notification No. 25/2005-C.E. (N.T.)" 5. This was the opinion of the aforesaid two officers who rightly submitted the matter for consideration by the Committee of Commissi....