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2014 (9) TMI 409 - DELHI HIGH COURTMaintainability of appeal - Whether Customs, Excise and Service Tax Appellate Tribunal was right in dismissing the appeal preferred by the Commissioner of Central Excise, Delhi-1 on account of non-compliance of Section 35B of the Central Excise Act, 1944 as the committee did not consist of two Chief Commissioners of Central Excise - Held that:- Section 35E of the Act deals with specific powers of Chief Commissioner and Commissioners. Sub-section (2) authorises the Commissioners to on their own motion, challenge the order passed by the adjudicating authority subordinate to them before the Commissioner (Appeals). Sub-section (1) to Section 35E of the Act provides, when the Committee of Chief Commissioners can call for and examine records on legality or propriety of any decision or order of the Commissioner and apply to the Tribunal for determination on specified points. The said power is exercised by the Committee of Chief Commissioners only when the order or decision is that of the Commissioner. It does not apply when the order or decision is by an officer/authority subordinate to the Commissioner. Section 35E(2) is not applicable when the order/decision is that of the Commissioner (Appeals). - Decided in favour of Revenue.
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