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2014 (4) TMI 570 - AT - Central ExciseMaintainability of appeal - Compliance with Section 35B - Held that:- notes were prepared by the Inspector and Superintendent and forwarded to the higher officers which in turn placed the file before the Committee of Commissioners. There is no independent recording of the fact that said Committee of Commisisoner’s has gone through the impugned order and has arrived at a conclusion that the same need to be challenged before the Tribunal. As held by the High Court in the above referred matters, mere appending of signatures on the opinion of lower officers, by itself, is not sufficient compliance with the provisions of Section 35B - Following decision of CCE Noida vs. V S Exim Pvt. Ltd. [2012 (11) TMI 378 - CESTAT, NEW DELHI] - Decided against Revenue.
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