2013 (5) TMI 703

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....h the appeal was dismissed as not maintainable. The Central Excise Appeal Defective No. 188 of 2010 is directed against the order dated 31-3-2010, by which the application of the Central Excise Department for recalling the order dated 23-2-2010 was rejected. 3. In the order dated 23-2-2010 the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, was of the opinion that the decision, by which the Committee of Commissioners had authorised the filing of the appeal, was not taken by the Committee comprising of the Commissioners on any particular day. The order was signed by the Commissioner on different dates, which shows that there was no ad idem on the issue on the same day. The Tribunal relied upon its decision in CCE, Kanpur v.....

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....is case, the Commissioner (Appeals) has held that no penalty is imposable if duty has been paid before issue of show cause notice. However, the subject case is one of short-found raw materials and finished goods. Therefore, it was a clear case of clandestine removal, automatically involving violation of various provisions of law with an intent to evade payment of duty. In all such cases, we are now filing appeals before the CESTAT in view of the most recent order dated 25-7-2006 of Hon'ble Punjab and Haryana High Court in the case of CCE, Delhi-III v. Machino Montell (I) Ltd. - 2006 (4) S.T.R. 177 (P & H) = 2006 (202) E.L.T. 398 (P & H). Therefore, we may file an appeal in this case also." 8. Shri S.P. Kesarwani submits that once an a....

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....at the appeal was duly authorised by the Collector, and was filed by the person authorised by the Collector in order to ensure that frivolous and unnecessary appeals are not filed, we are of the opinion that in the present context and in view of the terms of the rules and the purpose intended to be served, the appeal was competent and was duly filed in compliance with the procedure as enjoined by the rules. It has to be borne in mind that the rules framed therein were to carry out the purposes of the Act. By reading the rules in the manner canvassed by Dr. Pal, counsel for the respondent, before us which had prevailed over the tribunal, in our opinion, would defeat the purposes of the rules. The language of the relevant Section and the rule....