TMI Blog2010 (5) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... would not be possible since there is no Commissioner at Valsad. Held that: . Therefore defect cannot be rectified. In view of the fact that appeal has been filed in form meant for service tax appeal and in respect of a manufacturer who had availed cenvat credit and it should have been filed under Central Excise Act and during the relevant time there was no Commissionerate at Valsad at all, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that in this case the appellant is a manufacture of excisable goods and therefore appeal should have been filed under Section 35 B of Central Excise Act, 1944 whereas appeal has been filed by using the form ST-7. Further, he also submitted that even if it is treated as a procedural omission and considered for allowing the application, the committee of Commissioners was not constituted as per la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . [2009 (235) ELT 315 (Tri., Kolkata)] 3. CCE, Dibrugarh Vs. Kothari Products Ltd. [2009 (237) ELT 332 (Tri., Kolkata)] 3. In fact the same objection was raised when the matter had come up on 30.11.09 and at that time the matter was adjourned to await changes in the law if any that may be introduced by the government in 2010 Budget. Subsequently a notification has been issued reconstituting th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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