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2013 (5) TMI 626 - AT - Central ExciseMaintainability of review order – u/s 35E – As per respondent review order bearing had been signed by only one of the Chief Commissioners from the Committee of Chief Commissioners. Hence, it is not an Order of the Committee of the Chief Commissioners. Held that: - As per Section 35E of the Act, the Committee of Chief Commissioners are required to examine the legality and propriety of any such decision or order passed by the Commissioner. It is not a case for not signing the Review Order by the other Commissioner as contended by the ld. A.R. Tribunal’s decision in the case of M/s Rex Rubber Works [2002 (5) TMI 442 - CEGAT, MUMBAI], M/s Pragati Silicones (P) Ltd. [2001 (4) TMI 125 - CEGAT, COURT NO. II, NEW DELHI] and M/s Prakash Manufac. Indus. [2000 (3) TMI 550 - CEGAT, NEW DELHI] are applicable in this case. Thus, relying on these decisions Review Order is not in accordance with the provisions of Section 35E of the Act. The appeal is dismissed.
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