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2013 (7) TMI 924 - CHHATTISGARH HIGH COURTMaintainability of appeal - Section 35G of Central Excise Act - dismissal on the ground that there was no consent by both the Commissioners at one time - Held that: - Sub-section (2) of Section 35B of the Act provides that the appeal against the order of the Commissioner under Section 35 can be filed if the Committee of Commissioners of Central Excise is of the opinion that the order passed by him is not legal or proper. This authorisation is signed by both the Commissioners. However, one of them has signed on 4-11-2008 and the other one has signed on 5-11-2008 - There is no mandate that both the Commissioners should sign the authorisation on the same day. The relevant thing is that both the Commissioners must agree on the opinion that the order of the Commissioner (Appeals) is not legal and further appeal should be filed against the same. This was done in the present case. Appeal allowed - decided in favor of appellant.
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