TMI Blog2015 (2) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of the Respondents during hearing, ld.A.R. sought time to satisfy the preliminary objection but no evidence is produced by the Department that on the date of signing the Review authorization Chief Commissioner of Central Excise Vadodara was also holding additional charge of Chief Commissioner Central Excise Ahmedabad. Further, both the Chief Commissioners have signed the authorization on diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NT Per: H.K. Thakur 1. These appeals have been filed by the Revenue against OIO No.15-16/Commr/2006, dt.10.02.2006/15.02.2006 passed by Commissioner of Central Excise Ahmedabad-II by dropping the show cause notice. Grounds taken by the Revenue mainly are that adjudicating authority has only commented on the aspect of what ought to have been done by the investigation rather than appreciati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intainable as the competent committee of Chief Commissioners signing the authorization is not committee constituted by the Central Government under Notification No.24/2005-CE(NT), dt.13.05.2005. Ld.Advocate also argued the case on merits relying upon various case laws to support the view already taken by the adjudicating authority. 4. Heard both sides and perused the case records. Advocate appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by CCE Ahmedabad-I, II, III, Bhavnagar Rajkot Commissionerates. It is also observed that the present Review Order No.R-02/2008, dt.08.01.2007 has been signed by Chief Commissioner of Central Excise Ahmedabad and Chief Commissioner of Central Excise Vadodara. As per the constitution of committees under Notification No.24/2005-CE(NT) Chief Commissioner of Central Excise Vadodara had no jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia P. Ltd [2014 (302) ELT 388 (Tri-Del)] have already decided the issue in favour of the assessees. Appeals filed by the Revenue filed on the basis of an invalid Review authorization deserve to be dismissed as not maintainable on this ground alone, without further going into the merits of these proceedings. 5. In view of the above observations, appeals filed by the Revenue are rejected as non- ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
