TMI Blog2008 (10) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - This is an appeal filed by the Revenue against an order of the Commissioner (A) wherein the Commissioner (A) had vacated an order of confiscation of excisable goods and imposing penalties on the assessee firm and its partner. The Commissioner (A) found that the show cause notice had not cited the specific provision under which the goods were proposed to be confiscated as also th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orization. With effect from 13-5-2005, only the Committee of Commissioners could direct any Central Excise officer to file an appeal against an order passed by the Commissioner (A) if it felt that the said order was not legal and proper. 4. The ld. Counsel submits that in the instant case, the authorization was signed by the Commissioner on 24-8-2006. As per the provisions of Section 35B(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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