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2013 (9) TMI 576 - AT - Central ExciseAppeal - Clearance from Committee of Commissioner of Customs - Mandate under section 35B(2) of the Central Excise Act, 1944 for review – Held that:- Notes sheets filed by the Revenue 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 – Relying upon the Delhi High Court judgment in the case of CCE, Delhi-I v. Kundalia Industries reported in [2012 (8) TMI 789 - DELHI HIGH COURT] and the judgment of Hon’ble Punjab & Haryana High Court in the matter of CCE, Delhi-III v. B.E. Office Automation Products Pvt. Ltd. reported in [2009 (12) TMI 128 - HIGH COURT OF PUNJAB & HARYANA], it is held that mere appending of signatures on the opinion of lower officers, by itself, is not sufficient compliance with the provisions of Section 35B. As such, we, by following the precedent decisions, hold that the Revenue’s appeal is not valid – Decided against the Revenue.
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