2012 (7) TMI 1049

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....l of Additional Commissioner relating to confirmation of demand of differential duty of Rs. 24,76,143/- on M/s. Apollo Pipes Pvt. Ltd. and Rs. 18,85,993/- on M/s. V.S. Exim P. Ltd. by clubbing their volume of clearance on the premise that those two companies were run and manage by the same management. The Commissioner (Appeals) consequently set aside the penalties imposed on M/s. Bihar Tubes Ltd., M/s. Apollo Pipes P. Ltd., M/s. V.S. Exim P. Ltd., Shri Sanjay Gupta, M.D., Shri Vinay Guptam, Director and Shri Sameer Gupta, Director. 2. Shri M.P. Singh, Advocate appearing for the respondents at the outset had taken a preliminary objection that these appeals are not maintainable as proper authorisation as envisaged under Section 35B(2)....

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....ssistant Commissioner (Review) vide his notings dated 6th of March, 2006 send the file back for pointwise reviews on four points raised by him. The Inspector concerned and Superintendent (R) thereafter submitted a fresh note answering the query raised by Assistant Commissioner (Review), and the file was forwarded by Joint Commissioner (Review) under his signature dated 17th of March, 2006 to the Committee of Commissioner for considering file of appeal before CESTAT. Aforesaid note is signed by respective members of the Committee on 20th & 21st March 2006 respectively that while signing the note neither of them have given a specific opinion that the matter is fit for filing appeal nor they have recorded that they have gone through the record....