TMI Blog2013 (10) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... e Committee of Commissioners to file appeal on its behalf - record also does not disclose that these two officers applied their mind to the issue and recorded any opinion, as per the requirement of Section 35B of the Central Excise Act that the order of the Commissioner (A) was not legal or proper and warranted to be challenged by filing an appeal - there should be a meaningful consideration which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ixit, AR For the Respondents : Shri J K Mittal, Adv. With Shri Jeelu Gupta, CA PER : G Raghuram The appeal is preferred by Revenue against the adjudication order dated 31.12.2012, with a delay of 6 days. The respondent/assessee raised a preliminary objection to maintainability of the appeal by filing Misc. Application No.59967/2013. According to the assessee the appeal is misconceived s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e called for the original record pertaining to the decision recorded by the Committee of Chief Commissioner. The record has been placed before us for consideration. The record discloses that an elaborate note culminating in a recommendation for review was prepared by sub-ordinate officers of the Chief Commissioner, Delhi Zone and the Chief Commissioner, Delhi merely appended his signature without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... making process namely, due consideration of the material pertaining to the adjudication/appellate order and the appropriateness/desirability of preferring an appeal. 4. In the present appeal the decision to review and prefer an appeal, recorded by the Committee of Chief Commissioners, Delhi and Chandigarh does not measure up to the standards spelt out in the earlier judgment of the Tribunal. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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