2009 (4) TMI 680 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi, consisting of Dr. C. Satapathy and Shri D.N. Panda, JJ., heard five appeals filed by Revenue on 17-2-2006. During the hearing on 20-11-2008, the Respondent's counsel raised a preliminary objection that the appeals were not supported by the required opinion of the Committee of Commissioners, rendering them non-maintainable. The matter was adjourned to 12-12-2008, and subsequently, Revenue filed five miscellaneous applications on 9-2-2009, citing the Committee's decision to file appeals before the Tribunal. The Respondent's counsel argued that the appeals lacked the necessary legal and procedural prerequisites, citing relevant case law. After considering the submissions and examining the note sheet provided by Revenue, the Tribunal found that the Committee's opinion was not evident, leading to the dismissal a dismissal of the appeals and miscellaneous applications. The Tribunal's decision was based on the requirement for the Committee's opinion as per legal precedent, and the appeals were consequently dismissed. The judgment was pronounced in open court, with all five miscellaneous applications and Revenue's appeals being rejected.