2008 (8) TMI 608 - AT - Central Excise

Appeal by Department - Authorisation to file appeal - Section 129C(8) of the Customs Act, 1962 - Notification No. 14/2002-C.E. (N.T.)

Summary

Issues Involved:
1. Validity of authorization for filing the appeal.
2. Locus standi of the applicant to file the Miscellaneous Applications.

Issue-wise Detailed Analysis:

1. Validity of Authorization for Filing the Appeal:
The appeal was initially dismissed because it was filed by the Deputy Commissioner of Central Excise, Siliguri without proper authorization from the Committee of Commissioners, as required under Section 35B(2) of the Central Excise Act, 1944. The Tribunal examined the note sheets provided by the learned Departmental Representative (D.R.) and found no authorization for the Deputy Commissioner.

After the dismissal, the Commissioner of Central Excise, Siliguri filed a writ petition, and the Calcutta High Court upheld the Tribunal's order but allowed the petitioner to produce records to satisfy the Tribunal for reconsideration. Subsequent to this, Miscellaneous Applications (M.A.(ROA) and M.A.(COD)) were filed.

The Department argued that the authorization was given by Ms. Meenakshi Passi, the then Commissioner, Central Excise, Siliguri Commissionerate, on behalf of the Committee. However, the Tribunal found that the authorization was signed by only one Commissioner and not by the Committee, making the authorization invalid. The Tribunal cited the specific wording of the authorization, which clearly indicated it was made by one Commissioner, not a Committee.

2. Locus Standi of the Applicant to File the Miscellaneous Applications:
The Tribunal also examined whether Shri C.M. Mehra had the locus standi to file the Miscellaneous Applications. The respondents argued that Shri Mehra was not validly appointed as Commissioner of Central Excise, Siliguri and thus had no authority to file the applications. The Tribunal referred to a previous case (Commissioner of Central Excise, Siliguri v. Mall Eximp (P) Ltd.) where it was held that Shri Mehra did not have the locus standi to act as Commissioner of Central Excise, Siliguri because he was not appointed to this position by the Board as required by law.

The Tribunal reiterated that public officials must be appointed in a manner prescribed by statute, and any deviation from this invalidates their actions. The Tribunal found no new material or evidence to support Shri Mehra's valid appointment and thus concluded that he lacked the locus standi to file the applications.

Conclusion:
The Tribunal dismissed the Miscellaneous Applications on two grounds: the lack of proper authorization from the Committee of Commissioners and the lack of locus standi of Shri C.M. Mehra to act as Commissioner of Central Excise, Siliguri. The decision was pronounced and dictated in open court.