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2013 (12) TMI 389 - AT - Central ExciseMandatory requirement of authorization not made – Held that:- The note sheet enclosed to the Misc. application clearly indicates that a note was placed before two Commissioners who were from Jaipur-I jurisdiction and Jaipur II jurisdiction - there was no Committee of Members either on 12.07.2010 or 14.07.2010 nor they had any views expressed on the note to record their decision - There is no empty formality to be followed in law when the law requires certain duties to be discharged by the Committee of Commissioners - A casual approach has been made by the Members of the Committee just to endorse their signature to the note of the Noting Officer who placed his note on 09.07.2010 - Such a practice is not acceptable to law as has been held in the case of CCE, Delhi-I vs. Kundaliya Industries [2012 (8) TMI 789 - DELHI HIGH COURT] - Decided against Revenue.
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