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2015 (2) TMI 1006 - AT - Central ExciseClandestine manufacture and removal of goods - Notification No.24/2005-CE(NT), dt.13.05.2005 - Maintainability of appeal - Held that:- Committee for Ahmedabad-II Commissionerate. When this preliminary objection was raised on 19.11.2012 by the Advocate of the Respondents during hearing, ld.A.R. sought time to satisfy the preliminary objection but no evidence is produced by the Department that on the date of signing the Review authorization Chief Commissioner of Central Excise Vadodara was also holding additional charge of Chief Commissioner Central Excise Ahmedabad. Further, both the Chief Commissioners have signed the authorization on different dates, which means that committee as such has not met on a single day. On this issue the case laws CST Vs L.R. Sharma & Co. [2013 (6) TMI 537 - CESTAT NEW DELHI] and CCE Vs Honda Motorcycles & Scooters India P. Ltd [2014 (2) TMI 587 - CESTAT NEW DELHI] have already decided the issue in favour of the assessees. Appeals filed by the Revenue filed on the basis of an invalid Review authorization deserve to be dismissed as not maintainable on this ground alone, without further going into the merits of these proceedings. - Decided against Revenue.
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