2008 (4) TMI 183

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....hri G.L. Rawal, Sr. Advocate with Rajesh Rawal, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President.] - The Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The respondent raised preliminary objection on the ground that there is no opinion formed by Committee of Commissioners to file appeal and also there is no authorization by the Com....

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....ny excise officer. The appellant relied upon the following decisions of the Tribunal : 1. CCE, Siliguri v. Mukta Biri Factory - 2007 (212) E.L.T. 285 (Tri. Kolkata) 2. CCE, Siliguni v. Mall Eximp (P) Ltd. - 2007 (218) E.L.T. 711 (Tri. Kolkata). In the decisions relied upon by respondent the appeals filed by the revenue was dismissed only on the ground that no opinion was formed by the Com....

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....llate Commissioner of Central Excise under Section 35, as it stood immediately before the appointed day, or the Commissioned (Appeals) under Section 35A, is not legal or proper, direct any Central Excise Officer authorized by him in this behalf (hereafter in this Chapter referred to as the authorized officer) to appeal on its behalf to the Appellate Tribunal against such order". As per the prov....

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....n 35B of the Act, Committee of Commissioners to authorize the excise officer to file appeal on its behalf, therefore, this condition cannot be waived. 7. The appellant also relied upon two decisions of Tribunal whereby the appeals filed by the Revenue were dismissed. Where there is no opinion rendered by the Committee of Commissioners about legality/correctness of order in question and no autho....