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2012 (11) TMI 378 - CESTAT, NEW DELHISetting aside of the duty demand confirmed against the company as also penalty imposed upon the company as well as its Directors - Held that:- These appeals are not maintainable as proper authorisation as envisaged under Section 35B(2) of the Central Excise Act, 1944 was not obtained before filing of the appeals. Neither the authorisation nor the annexure to the authorisation, memorandum of appeal bears signatures of the other Commissioner who purportedly was member of the Committee of Commissioners constituted vide Notification No. 25/2005-C.E. (N.T.), dated 13-5-2005. Appending of signatures on the note forwarded by the subordinate officers is not sufficient compliance of the mandate of Section 35B(2) of the Central Excise Act, therefore, instant appeals have been filed in violation of mandate of Section 35B(2) of the Central Excise Act, 1944 - appeals are not maintainable and dismissed - Signed copy of the order be placed on each of the concerned file.
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