2007 (4) TMI 675

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....r, Advocate, for the Respondent. ORDER Heard both sides. The present appeal is filed by the Revenue aggrieved by the order of the Commissioner(Appeals). 2. The assessee respondent through his counsel Shri T.C. Nair raised a preliminary objection about maintainability of the appeal on the ground that the authorization given under Section 35B(2) of Central Excise Act, 1944 is defective....

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....is that since the signatures of both the Commissioners purports to be one and the same and identical, it is contended that one Commissioner has signed the authorization instead of two Commissioners who are expected to form a Committee. The Ld. Counsel for the respondents also brings to my notice the dictionary meaning of the word 'committee' which means a group of people appointed or elected to co....

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.... department and hold that the Committee was validly constituted and the appeal was rightly reviewed in the dual capacity. Therefore, preliminary objection is overruled. 3. Now coming to the merits of the case, the issue involved in the present appeal is about demand of 8% of the value of the exempted goods as per Rule 57CC where the credit is availed on the inputs used in the manufacture o....

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....em to reverse the credit on the inputs used in the exempted goods or pay the duty thereon. Basing on the said Circular, according to him, the demand of 8% is not warranted. 4. The Ld. DR, Shri U.H Jadhav while referring to the grounds of the appeal points out that one Shri Amaranth, authorized signatory of the assessee has admitted about the non-maintenance of the accounts and there is no ....