TaxTMI 
TaxTMI 
2014 (4) TMI 570
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....rization has been given by one Commissioner and not by the Committee of Commissioners. In view of the above objection, revenue was directed to produce on record notesheets, leading to passing of authorization by Committee of Commissioners. The said directions were given vide Misc. order dated 1141/12-Ex (Br) dated 6.11.12. 3. Learned advocate for the respondent drew our attention to the note sheet placed on record by the revenue, in terms of above Misc. order. He submits that inasmuch as the committee of Commissioners has signed the review order without independently applying his mind to the facts of the case and the legal issues involved and without independently arriving at the conclusion that the impugned order is not a correct order, t....
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....the case of Commissioner of Central Excise vs. Kundalia Industries has held in terms of provisions of Section 35 B(2) of Central Excise Act, the Committee of Commerce has to form the opinion before filing the appeal, that the order of Commissioner (Appeals) is not legal or proper. As the noting from the relevant files reveal that after receipt of the order passed by Commissioner (Appeals), the matter was examined in the department at the level of Superintendent (Rev) and Asstt. Commissioner (Rev) who made notes giving reasons as to why the appeal should be filed. The Committee of Commissioners simply appended their signatures on the aforesaid notes, which fact shows that there was no meeting of the aforesaid two officers to consider the cas....
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....ustoms was available on the file notings and the appeal was filed under the signatures of the Commissioner who was a Member of the Committee. It has been suggested that the aforesaid fact was not placed before the Tribunal and the only defect was that no formal authorisation order was made. 4. A perusal of the record shows that firstly there is no opinion expressed by the Committee of Commissioner of Customs; secondly the Tribunal does not seem to be oblivious of the aforesaid fact. The observations made by the Tribunal are clear that in the absence of order of authorisation no appeal was competent. According to sub section 2 of Section 129A of the Act a Committee of Commissioner of Customs may file an appeal against the order of the Commi....