2014 (12) TMI 1267

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....cate, for the Respondent. ORDER Revenue is in appeal against the impugned orders challenging the order of the ld. Commissioner (A). 2. The ld. Counsel for the respondent took the preliminary objection that these appeals have been filed without obtaining proper authorization under Section 35B(2) of the Central Excise Act, 1944. Therefore, she submits that appeals are required to be dismisse....

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....on 35B(2) of the Central Excise Act, 1944, a Committee comprising of the Commissioner, Central Excise, Lucknow and Commissioner, Central Excise, Allahabad, constituted by the Central Board of Excise & Customs vide Notification No. 25/2005-C.E. (N.T.), dated 13-5-2005, has examined the Order-in-Appeal Nos. 26 to 28-CE/LKO/2006, dated 21-2-2006 passed by the Commissioner of Central Excise & Service ....