TMI Blog2009 (6) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... n 86 of the Finance Act, 1994, which would indicate the mind of the law makers that they do not wish to saddle the Committee of Commissioners to act within a time frame. The Section does not mandate that the Committee should come to conclusion within the period of 3 months given for filing an appeal before the Tribunal. - Since the wordings of provisions of Section 86 are very clear, we hold that an authorization passed by the Review Committee of Commissioners to file an appeal would be enough for the Department to file an appeal before us since it is in the public interest. - The reading of provisions of Section 35B/35E/129A of the Central Excise Act/Customs Act respectively into Section 86 of the Finance Act, 1994 will not be correct. - F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for filing appeal under Section 86 of the Finance Act, 1994. For this proposition, they would submit the decisions of the Tribunal in the following cases: - (a) CC (Prev.), Kolkata v. Narendra Kumar Taparia [2008 (225) E.L.T. 141 (Tri. - Kol.)] (b) CCE, Chennai v. Ultramarine Pigments Ltd. [2009 (15) S.T.R. 117 (Tribunal) = 2007 (219) 282 (Tri. - Chennai)]. 5.1 Ld. DR in rejoinder to the preliminary objection would submit that the decisions of the Tribunal in the following cases clearly indicate that processing of the matter is one thing and delay in such processing could not invalidate the appeal, after due authorization of the Committee of Commissioners to file an appeal. (a) CCE v. Alliance Udyog Ltd. [1993 (64) E.L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orised officer) to appeal [on its behalf] to the Appellate Tribunal against such order. Section 35E. Powers of Board or Commissioner of Central Excise to pass certain orders:- (1) The Board may, of its own motion call for and examine the record of any proceeding in which a Commissioner of Central Excise as an adjudicating authority has passed any decision or order under this Act for the purpose of satisfying itself as to the legality or propriety of any such decision or order and may, by order, direct such Commissioner to apply to the Appellate Tribunal for the determination of such points arising out of the decision or order as may be specified by the Board in its order. (2) The Commissioner of Central Excise may, of his own motion, ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Id. Consultant in their support would indicate that those decisions were given by the Tribunal in respect of the appeal provisions under Section 129A(2) of the Customs Act, 1962, or under Section 35B(2) of Central Excise Act, 1944. The provisions of Section 129A(2) are pari materia to the Section 35B(2) as hereinabove reproduced. 9. Since the issue involved in this case is regarding the appeal filed before the Tribunal in a matter of Service Tax, it is necessary to consider the provisions of Section 86 of the Finance Act, 1994. The relevant portion of said Section is reproduced below:- 86. Appeals to Appellate Tribunal. - (1) Any assessee aggrieved by an order passed by a Collector of Central Excise under Section 84, or an order pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was sufficient cause for not presenting it within that period. 10. It can be seen from the above reproduced section that there is a marked deviation in the language of the statute as regards the review of an order passed by the Commissioner (Appeals)/Commissioner. It is very evident that the language used in Section 86, specifically encompasses the power of Committee of Commissioners to direct to file an appeal against orders of Commissioner as an adjudicating authority and against order of Commissioner (Appeals). It can be seen that the provisions of Section 35E are not incorporated in Section 86 of the Finance Act, 1994, which would indicate the mind of the law makers that they do not wish to saddle the Committee of Commissioners to ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
