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2015 (1) TMI 1081 - CESTAT NEW DELHIRestoration of appeal - there is no formal order under Section 35B(2) - Held that:- In the notesheet, though there is a proposal to file an appeal against the impugned order, the same had been merely signed by the Commissioners constituting Committee without stating as to whether they agree or disagree with the same and therefore, there is no decision on the notesheet to file appeal against the Commissioner (Appeals)’s order. Besides, no formal order under Section 35B(2) mentioning as to why the impugned order is not legal and proper and authorizing a Central Excise Officer to file the appeal against the same has been produced. In view of this we hold that appeal of the Revenue is not maintainable and there is no merit in the Revenue’s application for restoration. - Restoration denied.
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