TMI Blog2007 (10) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... he very same officers if there are changed in the committee members - 39 of 2007 - - - Dated:- 30-10-2007 - [Judgment per] - Though the matter is listed for admission, by the consent of both the parties, the appeal is beard for final disposal. 2. This appeal is by the revenue. The respondent-assessee is a manufacturer of various brands of cigarette falling under Chapter 24. of Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by the order of the Assistai4, Commissioner, Central Excise, the assessee preferred an appeal before the Commissioner of Central Excise (Appeals) in Appeal No. 138/2004, which appeal was allowed on 18-3-2005. Aggrieved by the said order, the revenue has filed an appeal before the CESTAT, Bangalore, which appeal came to be dismissed on 22-11-2006 on two grounds : Firstly, that the person who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... different Committee of Commissioners and the collegium was filed by a different Committee. On this technical ground, the application filed by the revenue-has been rejected, against which the present appeal is filed. - 3. We have heard the learned counsel appearing for both the parties. 4. The only question of law that arises for our consideration is, whether the Tribunal was justified in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal committed error by dismissing the appeal of the revenue as not maintainable In so far as the second point is concerned, there are two authorizations granted by the Committee The first authorization was produced by the appellant along with the appeal memo filed through the Committee The second authorization is filed by the appellant granting permission to the authorized Officer to file t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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