2010 (10) TMI 204 - AT - Central Excise

Appeal to Tribunal Maintainability - Revenue filed appeal against orders of Commissioner (Appeals) in EA-3 form - there is no review by the Committee of Commissioners, inasmuch though subsequently Committee was constituted, but not with retrospective effect. - appeals having been rejected by the Tribunal vide its earlier order, the Revenue could not have filed fresh appeal in respect of same impugned order - No liberty was given to the Revenue to do so in the earlier order of the Tribunal - appeals cannot be entertained as same amount to review of the earlier order of the Tribunal and sitting in appeal over the same, which is not permissible appeal rejected

Summary

Issues:
1. Appeals filed by CCE, Vapi against order-in-appeals passed by Commissioner (Appeals) along with COD application.

Analysis:
The judgment pertains to two appeals filed by the CCE, Vapi against the order-in-appeals passed by the Commissioner (Appeals) along with a COD application. The first issue addressed in the judgment is regarding the nature of the appeals filed by the Revenue. It is noted that the appeals were earlier rejected by the Tribunal on the grounds that they were filed in a form meant for service tax appeal, whereas the issue at hand related to Central Excise law. The Tribunal observed that seeking clearance from the Committee of Commissioners was necessary, and during the relevant period, there was no such Committee for the Vapi Commissionerate. Therefore, the appeals filed by the Revenue were deemed not maintainable and were rejected.

Moving on to the second issue, the Revenue filed two new appeals against the same impugned orders of the Commissioner (Appeals) in EA-3 form. However, it was acknowledged that there was no review by the Committee of Commissioners, even though a Committee was subsequently constituted, but not with retrospective effect. The Tribunal highlighted that since the appeals had been previously rejected, the Revenue could not file fresh appeals concerning the same impugned order. No liberty was granted to the Revenue to do so in the earlier order of the Tribunal. Consequently, the present appeals could not be entertained as it would amount to reviewing the earlier order of the Tribunal, which is impermissible.

In conclusion, the judgment rejects the appeals filed by the Revenue based on the aforementioned reasons. The COD application is also disposed of as a result of the decision. The judgment provides a clear analysis of the issues raised by the Revenue in their appeals and underscores the importance of compliance with procedural requirements and the limitations on filing fresh appeals after previous rejections by the Tribunal.