TMI Blog2015 (10) TMI 1786X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- noting by C.C.E. Delhi-I is suggestion to C.C.E.-Delhi-II for filing an appeal before the Tribunal and the noting by C.C.E.-Delhi-II are agreeing to that suggestion. It also stands observed by C.C.E.-II that the authorization to file appeal is with C.C.E.-Delhi-I. There is no formal order passed by the Committee of Commissioners directing any officer, to file appeal against the order of Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. None, for the Respondent. ORDER The ROM stands filed by the Revenue in relation to the Final Order No. 58211, dated 6-11-2013 vide which the appeal filed by the Revenue was rejected by observing that the provision of Section 35(B)(2) of the Central Excise Act, 1944 have not been complied with. 2. The said section requires the Committee of Commissioners of Central Excise, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al against order of CCE(A) can be filed by 2 CCEs. For appeals of Delhi-I Committee, the appeal can be filed by CCE-D-I D-II. I am of the opinion that appeal in this case shall be filed. The facts of the case and grounds of appeal are placed opposite. CCE, Delhi-II is requested to kindly see the facts of case and grounds of appeal and opine as to whether appeal against the order of CCE(A) sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Commissioner (Appeals) before Tribunal. As already noted, the requirement of Section 35(B)(2) is direction by Committee of Commissioners to any Central Excise Officer to file an appeal. Such directions, admittedly, have to be under the joint signatures of both the member (Commissioners) of the Committee. Suggestion by one Commissioner and acceptance by other Commissioners cannot be called to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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