2008 (5) TMI 109

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....for the Respondent. [Order] - Revenue was in appeal in Excise Appeal case No. 580/06. That Appeal was dismissed by Order No. A-738/KOL/07, dated 26-4-2007 [2007 (218) E.L.T. 711 (T)]. When the matter was heard on that day, the learned DR fairly stated that though the Appeal was filed on 25-10-06, i.e., after incorporation of sub-section (2) to Section 35B of the Central Excise Act, 1944, no aut....

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....f Dismissal, Revenue went to the Hon'ble High Court of Calcutta challenging the same and that matter was registered as Case No. C.E.X.A. No. 27 of 2007. That was disposed by the Hon High Court, vide Order GA No. 3355 of 2007 dated 29-11-07. The Hon'ble Court found no reason to interfere with the order passed by the Tribunal. It was observed that Tribunal was able to find out that Appeal of the Rev....

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....filing the appeal and this is clear from the copy of the Note Sheet available on the Departmental Record. A copy of the Note Sheet has also been filed to support the claim. Perusal of the Note Sheet indicates a mark, "A" at page 5 of the Order Sheet stating "...AC, CE, CCO, Kolkata had intimated the view of the Chief Commissioner vide his letter F. No. V(15)68/CC/CE/Appeal-IV/Slg/06/8501 dated 23-....

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.... 6.2 Authorisation without a clear description for a decision is merely an empty formality and does not get sanction of law. To draw a rational conclusion, essentional facts should form part of the documents with a categorical demonstration of the position of law and the reason why Appeal was required to be sought. That shall only prevent abuse of process of law. 6.3 Learned DR fairly agreed....