TMI Blog2013 (6) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the note put up by subordinate officers for review of the Order-in-Appeal Nos. 20, 21 & 22-CE/APPL/KNP/2009 dated 10-2-2009 in a mechanical manner without any specific findings and signed Review Order on different dates, therefore, such review order also not get sanction in the eye of law? - Central Excise Appeal No. 766 of 2012 - - - Dated:- 19-10-2012 - Sunil Ambwani and Aditya Nath Mittal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not ad idem at the same time to authorise the filing of appeal, apparently goes beyond the object of authorisation under Section 35B(2) of the Act. In order to avoid filing of frivolous appeals and unnecessary appeals, the legislature has provided for an authorisation by the Committee of Commissioners of Central Excise. The method and manner, in which such authorisation is obtained, is not an iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or to issuing show cause notice, is covered by the judgment of Supreme Court in CCE v. Rajasthan Spinning Mills - 2009 (238) E.L.T. 3. In the order authorising the filing of appeal the Committee of Commissioners, Central Excise have noticed the decision of the Punjab Haryana High Court to the same effect. 14. For the aforesaid reasons, we find that the order dated 23-2-2010 dismissing the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 dated 10-2-2009 in a mechanical manner without any specific findings and signed Review Order on different dates, therefore, such review order also not get sanction in the eye of law? (II) Whether the findings recorded in the impugned final order by the Tribunal, is perverse? (III) Whether the Review Order dated 8-5-2009 (Annexure No. 2) is a valid order/authorization to file appeal under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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