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2013 (7) TMI 672 - CESTAT AHMEDABADSection 35E of Central Excise Act, 1944 - Memorandum of appeal signed and presented by the Superintendent (Appeals), Central Excise & Customs, Surat-I, is maintainable or must be rejected - The Commissioner, Central Excise & Customs, Surat-I (the adjudicating authority), vide authorization letter dt.19.11.1999, directed the Superintendent (Appeals), Central Excise & Customs, Surat-I to apply to this Tribunal under Section 35E (2) of the Act, for determining certain points arising out of the adjudication order dt.31.08.1998 – Held that:- It is the symptic submission on behalf of Revenue and the respondent-assessee as well, that the several appeals to this Tribunal were preferred under Section 35B of Central Excise Act, 1944, under Memoranda of appeals, to all of which the Superintendent (Appeals), Central Excise & Customs, Surat-I, is the signatory - The appeals are accordingly rejected in terms of the judgment of High Court of Gujarat dt.13.11.2008 in COMMR. OF C. EX. & CUS., SURAT-II Versus SIDDHARTH PETRO PRODUCTS LTD.[ 2008 (11) TMI 67 - HIGH COURT GUJARAT] - Decided against the Revenue.
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