TMI Blog2018 (4) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 the date which was holiday on account of "1du' I Fitr", As the departmental officer worked and was necessary as acted on the said day, in that circumstances Department cannot claim that the said day was holiday, therefore, they have not given intimation three days in advance. The Committee of Commissioner has reviewed the impugned order in casual manner and have not acted seriously while proposing to file the appeal before Tribunal. Appeal dismissed - decided against Revenue. - APPEAL No. E/55396/2013-EXIDB1 - FINAL ORDER NO --70320/221 B. - Dated:- 17-1-2018 - Shri Ashok Jindal, Member (J) and Anil G. Shakkarwar, Member (T) Shri Pawan Kumar Singh, Supdt. (AR), for the Appellant. Shri Amit Awasthi, Advocate, for the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on perusal of the record, we find that although order of the Learned Commissioner (Appeals) has been reviewed but from the review order does not come out when the order of Learned Commissioner (Appeals) reviewed and who are not the signatory of the review order. For proper appreciation of the reviewed order, the same reproduced hereunder :- OFFICE OF THE COMMISSIONER OF CUSTOMS, CENTRAL EXCISE SERVICE TAX 38 MG MARGH, CIVIL LINES, ALLAHABAD C.NO. IV(3)/REVIEW/1220/2012 DATED : / /2013 In terms of sub-section (2) of Section 35B of the Central Excise Act, 1944 on an examination of the Order-in-Appeal Nos. 61 62-CE/ALLD/2012, dated 2-11-2012 passed by Commissioner (Appeals), Customs Central Excise, Allahabad, the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory for the said period under the physical supervision of Superintendent of Central Excise, in the manner that these cannot be operated during the said period : Provided that when the manufacturer intends to restart his production of notified goods, he shall inform to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, of the date from which he would restart production, whereupon the seal fixed on packing machines would be opened under the physical supervision of Superintendent of Central Excise. B. During the course of appeal proceedings the appellate authority has failed to consider the fact that the party has not complied with the conditions laid down under the Rule 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e noted that during Pre-audit scrutiny as required to be done under instructions contained in Board s Circular No. 869/7/2008-CX, dated 16-5-2008. Thus considering the points above, the Order-in-appeal passed by the Learned Commissioner (Appeals) does not seem to be legal and proper and an appeal should be filed against the same. Accordingly, the said Committee directs Shri Somesh Tiwari, Joint Commissioner (Review), Central Excise Commissionerate, Allahabad to file an appeal before the Hon ble CESTAT on the Committee s behalf against the said Orders-in-Appeal in terms of the said sub-section (2) of Section 35B of the Central Excise Act, 1944. Sd/- (S.B. MISHRA) Commissioner Central Excise, Allahabad Sd/- Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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