2009 (1) TMI 698 - AT - Central Excise

Summary

Issues involved: Maintainability of Revenue's appeal due to lack of Authorization and preliminary decision.

Summary:

Issue 1: Lack of Authorization for Revenue's appeal
The respondent's counsel argued that the Revenue's appeal was not maintainable due to the absence of Authorization and a preliminary decision declaring the appealed order as not legal and proper. He highlighted a note sheet order indicating a similar legal infirmity as seen in a previous case. The counsel prayed for a decision on maintainability only. The Tribunal noted the absence of a Committee and the decision not in accordance with the law, leading to the dismissal of Revenue's appeal.

Issue 2: Preliminary decision for seeking appeal remedy
The Revenue's representative contended that the Committee had rightly decided to seek an appeal remedy, asserting the maintainability of the Revenue's appeal. After hearing both sides and examining the record, the Tribunal acknowledged the force in the respondent's submission, emphasizing the importance of a preliminary decision by authorized Commissioners. The Tribunal found that the decision taken did not comply with the legal requirements, resulting in the dismissal of Revenue's appeal.

Conclusion:
The Tribunal dismissed Revenue's appeal due to the lack of Authorization, absence of a preliminary decision, and non-compliance with legal procedures, as highlighted in a previous case. The Cross Objection was also disposed of accordingly.