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2016 (8) TMI 5 - AT - Central ExciseMaintainability of revenue appeal - Held that:- it is clear that the direction to any Central Excise Officer Authorized by the Committee of Commissioners will, as per Section 35B(2), be necessarily have to be issued by way of an authorization by both the Commissioners constituting the said Committee. This has certainly has not been done. We find that the impugned Authorization dated 25.10.2007 has been signed by only one Commissioner of the Committee. We are afraid that the submission by the AR that the note sheet from the file from which the said authorization was issued was signed by both Commissioners, will not help his case since a note sheet is only an internal file document and certainly not the legally prescribed document envisaged under Section 35B (2) of the Act. - Revenue appeal dismissed.
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