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TMI Blog2016 (10) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... al No. 2569/2011-EX (DB): "(i) Whether the CESTAT's final order is justified and legally correct which has been passed on technical issue without going into facts and merits of the case ? (ii) Whether the CESTAT's findings that no opinion was formed by the Committee of Commissioners and they just appended their signatures on the respective note sheet, were correct ? (iii) Whether the review order passed by the Committee of Commissioners was legally correct which was signed on different dates and at different places ? (iv) Whether the review order passed by the Committee of Commissioners signed on different dates should be treated as individual decision or decision of Committee of Commissioners ? (v) Whether the Review order pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it for filing appeal, while approving the opinion expressed by a subordinate officer, that is sufficient compliance of provisions of Section 35B (2) of the Central Excise Act, 1944 (for short, 'the Act'). On the other hand, learned counsel for the assessee submitted that as against the judgments of Delhi High court, being relied upon by the appellant, there are two orders passed by this Court in C.C.E., Delhi-III v. B. E. Office Auotmation Products Pvt. Ltd., 2010 (249) E.L.T. 24 (P&H) and Commissioner of Central Excise, Rohtak v. Elegant Enterprises, 2015 (323) E.L.T. 333 (P&H), wherein it has been opined that approval by the Committee of Commissioners on a note put up by the subordinate officer is not sufficient compliance for fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noticed above, we find that the legal issue was decided in favour of the respondent by the Commissioner of Central Excise (Appeals) while referring to the order passed by the Tribunal in M/s Maruti Udyog Ltd.'s 1 s t case (supra). The case was found to be fit for filing appeal before the Tribunal only for the reason that the appeal against the order passed by the Tribunal in M/s Maruti Udyog Ltd.'s 1 s t case (supra) was pending before Hon'ble the Supreme Court at that time, however, the same has now been dismissed. As the legal issue involved in the case has already been decided in favour of the assessee, we do not find any reason to go into the issue as to whether the appeal filed by the revenue before the Tribunal was compete ..... X X X X Extracts X X X X X X X X Extracts X X X X
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