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2015 (10) TMI 1786 - CESTAT NEW DELHIRectification of mistake - Revenue pleads that the Committee of Commissioners has applied their mind and have decided to file appeal before the Tribunal. As such, it is their contention that the provisions of Section 35(B)(2) were duly complied with. - Held that:- noting by C.C.E. Delhi-I is suggestion to C.C.E.-Delhi-II for filing an appeal before the Tribunal and the noting by C.C.E.-Delhi-II are agreeing to that suggestion. It also stands observed by C.C.E.-II that the authorization to file appeal is with C.C.E.-Delhi-I. There is no formal order passed by the Committee of Commissioners directing any officer, to file appeal against the order of Commissioner (Appeals) before Tribunal. As already noted, the requirement of Section 35(B)(2) is direction by Committee of Commissioners to any Central Excise Officer to file an appeal. Such directions, admittedly, have to be under the joint signatures of both the member (Commissioners) of the Committee. Suggestion by one Commissioner and acceptance by other Commissioners cannot be called to be an order signed by both the Commissioners directing any Central Excise Officer to file an appeal. As such, we find no mistake in the said order of the Tribunal, requiring any rectification. - Rectification denied.
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