2008 (5) TMI 89

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....gulates the filing of appeals. 2. The Commissioner (Appeals), Mumbai allowed Modvat credit to the respondent. The Commissioner Customs & Central Excise, Goa perused the order and found that the Commissioner (Appeals) had allowed Modvat credit on certain items which were not included in the list of capital goods described in the explanation below Rule 57(o) (sic) Rule 57Q of Central Excise Rules, 1944. He came to the conclusion that the retrospective application of the notification and giving benefit of Modvat credit on inadmissible capital goods was 'bad in law'. He, therefore, directed the Assistant Commissioner of Central Excise to file an appeal with CEGAT. 3. The CEGAT dismissed the appeal. According to the CEGAT the section autho....

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.... legal or proper and only thereupon to direct the filing of such an appeal. Such opinion may be expressed in words which are not used by the Statute itself as has been done in this case. Here, the Commissioner of appeals (sic) formed an opinion that the order was 'bad in law' and, therefore, directed an appeal to be filed. The Tribunal seems to have insisted on a psittacine incantation of the words of the statute. 5. Mr. Vaz, the learned Counsel for the petitioner referred to the Oxford Dictionary which states that the meaning of the term 'bad law' is one that cannot be sustained or held to be valid. He also referred to law lexicon which described the word 'bad' as false. 6. We find from the said dictionary that the phrase 'bad in law....