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2016 (1) TMI 267 - AT - Central ExciseDuty demand - Clandestine removal of goods - Shortage of goods found - Revenue contends that job work register and challans were not reliable as facts of removal to job work was not corroborated by the party during verification - Held that:- There is no such Committee or review/authorization. In 2009 by moving miscellaneous application, the Revenue wanted to regularize the original appeal filed by the Commissioner as if authorized by the Committee of Commissioners which took decision on 12.02.2009 only. We find that the misc. application filed by the Revenue has not been categorically allowed by this Tribunal. In fact, it was disposed of with an observation that such application is infructuous and does not call for any order. The reason being that at the time of consideration of an application for condonation of delay filed by the Revenue, no objection was taken on this aspect by the respondent. - appeal has not been filed in terms of the amended provisions of Section 35 F and Section 35 E. The impugned order has not been reviewed for a decision to file an appeal by the Committee of Commissioners as per the provisions applicable during the time - no reason to interfere with the order of the ld. Commissioner (Appeals) on merits. - Decided against Revenue.
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