2014 (10) TMI 87

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....war, Additional Commissioner (AR) For the Respondent : Shri Makrand Joshi, Adv. ORDER Revenue has filed this appeal against the order of Commissioner (Appeals). The respondents is also filed Cross-objeciton. 2. Before entertaining the appeal Ld. Counsel for the respondent raised an objection that in this case the authorization obtain to file the appeal is undated, therefore, the author....

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....st order-in-appeal No. P-III/054/06 dated 27.03.06 received on 12/4/2006 in the case of M/s. Western Metal Industries, Hadapsar, Pune. Before the CESTAT, Mumbai. Due to the paucity of time, the authorization to file the appeal has been sent to this office by fax for the purpose of endorsement by the Commissioner of Central Excise, Pune-III, put for signature please. And the Ld. Commissioner put hi....

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....ner has signed the noting sheet on 24th Nov. 2008, the same were taken on the record. In those the said facts relying on the decision of the Hon'ble Gujarat High Court in the case of Commissioner Vs. Shree Ganesh Dyeing and Printing Works reported in 2008 (232) ELT 775 (Guj.) it was held that, it is not mere formality but the Review Committee has to arrive at the decision whether the impugned ....

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....d unnecessary appeals are not filed, that is the only purpose to see. Therefore, in this case the purpose of filing the appeal has been explained and it is not required to sit both the Commissioners together to decide the appeal is to be filed or not. To support this, the Hon'ble High Court at Allahabad in the case of Commissioner of Central Excise, Kanpur Vs. Ufan Chemicals reported in 2013 (....