2015 (10) TMI 1786

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....arma, DR, for the Appellant. None, for the Respondent. ORDER The ROM stands filed by the Revenue in relation to the Final Order No. 58211, dated 6-11-2013 vide which the appeal filed by the Revenue was rejected by observing that the provision of Section 35(B)(2) of the Central Excise Act, 1944 have not been complied with. 2. The said section requires the Committee of Commissioners....

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....e in Finance Act, 2005, the appeal against order of CCE(A) can be filed by 2 CCEs. For appeals of Delhi-I Committee, the appeal can be filed by CCE-D-I & D-II. I am of the opinion that appeal in this case shall be filed. The facts of the case and grounds of appeal are placed opposite. CCE, Delhi-II is requested to kindly see the facts of case and grounds of appeal and opine as to whether appeal....

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.... directing any officer, to file appeal against the order of Commissioner (Appeals) before Tribunal. As already noted, the requirement of Section 35(B)(2) is direction by Committee of Commissioners to any Central Excise Officer to file an appeal. Such directions, admittedly, have to be under the joint signatures of both the member (Commissioners) of the Committee. Suggestion by one Commissioner and....