Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2015 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 295 - HC - Central ExciseMaintainablity of appeal - Revenue had not complied with the provisions of Section 35B(2) of The Central Excise Act, 1944 - Approval from Committee of Commissioners - Held that:- Compliance with the Section is necessary and that in the event of the failure to comply with the same, no appeal is deemed to have been instituted in the eyes of law. The Division Bench, in that case, dealt with Section 130 of the Customs Act, 1962, which is para materia to Section 35B(2) of the Central Excise Act, 1944, with which we are concerned - The Supreme Court in CCE, Vadodara vs. Rohit Pulp and Paper Mills, [1998 (4) TMI 138 - SUPREME COURT OF INDIA] held that the provisions of Section 35B (2) are clearly required as a prerequisite to the direction to any Central Excise Officer to file an appeal. As no such direction was produced, the appeal was dismissed. - In the present case also, Section 35B(2) has not been complied with - Decided against Revenue.
|