2011 (5) TMI 112 - AT - Central Excise

Under section 35 B (2) and section 79 - appeal should have been permitted by a Committee of Commissioners - No material to show in accordance with aforesaid provision - The record also does not reveal any document in that regard - appreciate that within two months of the provisions enacted into the law this appeal was filed - According to the provision, appeal is not maintainable - Thus it is dismissed.

Summary

The appeal filed by Revenue on 14.7.2005 was found to be not maintainable as it did not have the required permission of the Committee of Commissioners as per section 35 B (2) of Central Excise Act 1944. The appeal was dismissed by the Appellate Tribunal CESTAT, NEW DELHI.