TMI Blog2013 (5) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... an Order of the Committee of the Chief Commissioners. Held that: - As per Section 35E of the Act, the Committee of Chief Commissioners are required to examine the legality and propriety of any such decision or order passed by the Commissioner. It is not a case for not signing the Review Order by the other Commissioner as contended by the ld. A.R. Tribunal’s decision in the case of M/s Rex Rubb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise, Kolkata-VII. 2. At the outset, ld. Consultant for the Respondent mentioned that the Review Order bearing No.27/REVIEW/06 dated 18.10.2006 had been signed by only one of the Chief Commissioners from the Committee of Chief Commissioners. Hence, it is not an Order of the Committee of the Chief Commissioners. Therefore, the Review Order is not as per the provisions of Section 35E of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as acceptable. The above Order-in-Original has been scrutinized by me and I found the said order as not acceptable on the following grounds:- (a) The assessee have relied upon two case laws, namely, M/s Vijoy Industrial Works [1982 (10) ELT 607 (GOI)] and M/s Bombay Chemicals Vs. UOI [1982 (10) ELT 17 (Bom.)], in their defence before the Adjudicating Authority in support of the classification as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances of this case. (d) The classification of the PVC formed sheets can be decided by appreciating Rule 3 (a) of Rules for the interpretation of the Schedule, which stipulates that the most specific description shall be preferred than the general description. The PVC formed sheets has specific has specific description under Chapter 39 and not under Chapter 84. It is supported by Triunal s decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise, Kolkata I Commissionerate to apply to the CESTAT for correct determination of the following order: (1) Whether the Order-in-Original is legal and proper in view of the law laid down by the Hon ble Apex Court as above. (2) Whether the Hon ble Tribunal will set aside the impugned order and confirm the demand alongwith interest and imposing penalty as applicable as was sought for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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