2013 (7) TMI 672

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.... M.V. RAVINDRAN, AND MR. H.K. THAKUR, JJ. For the Appellant: Shri Willingdon Christian, Adv. For the Respondent: Shri S.K. Mall, Addl. Commissioner (A.R.) Per: Justice G. Raghuram Heard. 2. The issue that calls for consideration by Larger Bench in this batch of appeals is common and is whether an appeal preferred under Section 35E of Central Excise Act, 1944, by way of a memorandum ....

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....arising out of the decision of adjudicating authority. Thereafter, the Commissioner, Central Excise & Customs, Surat-I (the adjudicating authority), vide authorization letter dt.19.11.1999, directed the Superintendent (Appeals), Central Excise & Customs, Surat-I to apply to this Tribunal under Section 35E (2) of the Act, for determining certain points arising out of the adjudication order dt.31.08....

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.... that an appeal signed by Superintendent) would not be maintainable. 5. Aggrieved, Revenue preferred an appeal to the High Court of Gujarat, which by judgment already adverted to, ruled that provisions of Section 35E enjoin that the Commissioner should apply to the appellate Tribunal for determination of the points specified by the Board in its order and what is critical is to ascertain who was....

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....of factual determination. It is the symptic submission on behalf of Revenue and the respondent-assessee as well, that the several appeals to this Tribunal were preferred under Section 35B of Central Excise Act, 1944, under Memoranda of appeals, to all of which the Superintendent (Appeals), Central Excise & Customs, Surat-I, is the signatory. The appeal papers also verify this fact. 8. In the af....