TaxTMI 
TaxTMI 
2012 (11) TMI 1022
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....against them by the Adjudicating Authority within a specified period as a pre-condition to hearing of the appeal filed against the order-in-original. 2. Though the matter is listed today for disposal of the stay application since question regarding maintainability of this appeal in law is involved, we have proceeded to hearing final arguments. 3. Learned Shri Naveen Bindal, Advocate for the appellants, submits that being aggrieved of the impugned order, the appellant filed writ petition in the Hon'ble High Court of Punjab & Haryana and during the course of hearing, the Hon'ble High Court was of the view that the writ petition was not maintainable. Accordingly, the appellant withdraw the writ petition with liberty to prefer a....
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....d or the Commissioner of Central Excise, either before or after the appointed day, under section 35A, as it stood immediately before that day: Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to,- (a) a case of loss of goods, where the loss occurs in transit from a factory to a warehouse, or to another factory, or from one warehouse to another, or during the course of processing of the goods in a warehouse or in storage, whether in a factory or in a warehouse; (b) a rebate of duty of excise on goods exported to any country or te....
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....ch is so pending shall stand transferred on such commencement to the Central Government, and the Central Government shall deal with such appeal or matter under section 35EE as if such appeal or matter were an application or a matter arising out of an application made to it under that section. (IB) (i) The Central Board of Excise and Customs constituted under the Central Board of Revenue Act, 1963 (54 of 1963) may, by notification in the Official Gazette, constitute such committees as may be necessary for the purposes of this Act. (ii) Every Committee constituted under clause (i) shall consist of two Chief Commissioners of Central Excise or two Commissioners of Central Excise, as the case may be. (2) The Committee of Commission....
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....ere was sufficient cause for not presenting it within that period. (6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, irrespective of the date of demand of duty and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of, - (a) where the amount of duty and interest demanded and penalty levied by any Central Excise Officer in the case to which the appeal relates is five lakh rupees or less, one thousand rupees; (b) where the amount of duty and interest demanded and penalty levied by any Central Excise Officer in the case to which the appeal relates is more than....