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2015 (8) TMI 295 - PUNJAB & HARYANA HIGH COURT

2015 (8) TMI 295 - PUNJAB & HARYANA HIGH COURT - 2015 (323) E.L.T. 333 (P & H) - Maintainablity of appeal - Revenue had not complied with the provisions of Section 35B(2) of The Central Excise Act, 1944 - Approval from Committee of Commissioners - Held that:- Compliance with the Section is necessary and that in the event of the failure to comply with the same, no appeal is deemed to have been instituted in the eyes of law. The Division Bench, in that case, dealt with Section 130 of the Customs A .....

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ith - Decided against Revenue. - CEA No. 67 to 71 of 2014 - Dated:- 15-7-2015 - S J Vazifdar, ACJ And G S Sandhawalia,JJ. For the Appellant : Mr Sukhdev Sharma, Adv. For the Respondent : Mr Abhishek Jaju, Adv. JUDGMENT S J Vazifdar, ACJ (Oral) We are informed that the appeals are against a common order and are identical in all respects. We, therefore, dispose of all the appeals by this common order and judgment. These appeals have been filed against the order of the CESTAT dismissing the appella .....

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