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TMI Blog2009 (6) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... delay of 4/23 days in filing the appeals before the Tribunal. It is his submission that the delay has caused due to non-availability of the Commissioner constitution the Members of Committee of Commissioners, had stationed at Cochin and Trivandrum and hence the order could be passed only on 14-10-2008 due to compelling official pre-occupations. He would submit that the delay may be condoned. 4. Ld. Authorized representative appearing on behalf of the respondents would submit that they have got preliminary objection to the maintenance of these appeals and condonation of delay itself. It is submitted that the impugned orders were received by the lower authorities on 8-7-2008 while the Committee of Commissioners sat on 14-10-2008 which is bey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made at length by both sides and perused the records. At the outset, we would like to put it on record the preliminary objection raised by the authorized representative of the respondents needs to be addressed and for that purpose, we would like to reproduce the provisions of Section 35B(2) and Section 35E(1)(2)(3). "Section 35B(2) - The Committee of Commissioners of Central Excise may, if it is of opinion that an order passed by the Appellate [Commissioner of Central Excise] under Section 35, as it stood immediately before the appointed day, or the [Commissioner (Appeals)] under Section 35A, is not legal or proper, direct any Central Excise Officer authorised by him in this behalf (hereafter in this Chapter referred to as the authorised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 35E would apply as regards the appeal to be filed by the Revenue against the order of the adjudicating authority lower than the rank of Commissioner of Central Excise as against the order of the Commissioner of Central Excise and adjudicating authority. The provisions of Section 35E(3) clearly mandate a time limit though the said time limit has been amended recently. 8. Provisions of Section 35B(2) also are very clear in the term of Committee of Commissioners should pass an order as regards the order of the Commissioner (Appeals) and come to a conclusion that it is not legal and proper. After such conclusion only, they can direct any Central Excise officer to file an appeal before the Tribunal. All the decisions cited by the Id. Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objects to any order passed by the Commissioner of Central Excise (Appeals) under Section 85, direct any Central Excise Officer to appeal on its behalf to the Appellate Tribunal against the order. (3) Every appeal under sub-section (1) or sub-section (2) or sub-section (2A) shall be filed within three months of the date on which the order sought to be appealed against is received by the assessee, the Committee of Chief Commissioners or the Committee of Commissioners as the case may be. (4) …………….. (5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4) if it is satisfied that there was sufficient caus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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