2013 (7) TMI 672

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....KUR, 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 of appeal signed and presented by the Super....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uthority. 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.31.08.1998. Consequent on such authorization, the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 the applicant viz. signatory to the appeal; and ....