2012 (9) TMI 740

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..... eads as follows : "Committee of Commissioners of Customs and Central Excise, Hyderabad- II and IV Commissionerates is of the opinion that the order passed by the Commissioner (Appeals) of Central Excise, Hyderabad is not legal and proper. Therefore, in exercise of the powers vested in me in terms of sub-section (2) of Section 35B of Central Excise Act, 1944. I hereby authorise the Assistant/Deputy Commissioner of Central Excise, Hyderabad 'K' Division for filing an appeal on my behalf before the Honourable CESTAT, Bangalore against the said order." (underlining supplied) 2. After examining the records and hearing both sides, we find that this appeal was filed without valid authorisation. The objection raised to this effect in the wri .....

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..... reference to the jurisdictional Chief Commissioner of Central Excise who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner (Appeals) is not legal or proper, direct any Central Excise Officer to appeal to the Appellate Tribunal against such order."                        (underlining supplied) The present appeal, filed without valid authorisation, is only liable to be dismissed as not maintainable. 3. The non-maintainability of the appeal apart, the cause of action for the appellant would also raise the eyebrows of any prudent person. The respondent was engage .....

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..... cerned, only 25 kgs. of the chemical was received by them and credit of Rs. 252/- taken thereon. Out of the said quantity of sodium citrate, only 146 grams were used in the manufacture of EPOX Pre-filled Syringe, which involved MODVAT/CENVAT credit of Rs. 1.50. The entire credit of Rs. 252/- on sodium citrate was also reversed. It is on the ground of availment of credit of Rs. 1.50 on common input (sodium citrate) by the respondent during the period of dispute that the original authority, in adjudication of the relevant show-cause notice, directed them to pay 8% of the value of the exempted product cleared from their factory during the said period, amounting to over Rs. 30.5 lakhs. Justifiably, this action of the original authority amused t .....

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