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2013 (5) TMI 703 - HC - Central ExciseRevenue appeal - authorization by the committee of commissioners - held that:- The method and manner, in which such authorisation is obtained, is not an issue on which the Tribunal could in the absence of any objection make an enquiry to arrive at a finding whether such authorisation was given in accordance with the law. There are no statutory rules, providing that the Commissioner will sit on the same day at the same time and take a decision authorising a Central Excise Officer to file the appeal. The decision would not suffer from any fatal error unless it is shown that the decision is obtained without application of mind by the Commissioners either sitting together or at different time or dates at different places. The appeal did not lack merits inasmuch as the question as to whether the penalty under Section 11AC of the Act can be levied when the duty is deposited prior to issuing show cause notice. The order dated 23-2-2010 dismissing the appeal and the order dated 31-3-2010 dismissing the recall application suffer from gross error of jurisdiction by the Tribunal in examining the validity of the authorisation, which it did not possess. - matter restored before tribunal - Decided in favor revenue.
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