2015 (1) TMI 1081

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.... Ms. Shweta Bector, AR, for the Appellant. Shri Sudhir Malhotra, Advocate, for the Respondent. ORDER These are applications for restoration of appeal filed by the Revenue. These appeals had earlier been dismissed by the Tribunal vide Final Order No. 58191-58195/2013 dated 7-11-2013 [2014 (299) E.L.T. 381 (Tri. - Del.)] on the ground that while at the time of filing the appeal by the Re....

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....hweta Bector, learned DR, pleaded for restoration of the Revenue's appeal placing reliance on the Tribunal's judgment in the case of CCE, Delhi-III v. Om Sairam Trading Company [2009 (243) E.L.T. 617 (Tri. - Del.)] wherein it was held that Revenue's appeal filed on the basis of review order as recorded on the notesheet order is valid and no separate authorization is required. She, therefore, plead....

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....ers has to issue an order giving the findings that the order of Commissioner (Appeals) is not legal and proper and authorising a Central Excise Officer for filing the appeal, and that the requirement has not been complied in this case, the Revenue's appeal has been correctly dismissed. 4. We have considered the submissions of both the sides and perused the records and also the photocopy of....