2013 (6) TMI 268 - AT - Central Excise

Legality of Committee of Commissioners working - order was authenticated by one of member Commissioner of the committee on 23.06.2005, the other member authenticated on 24.06.2005. There was no ad idem on the same date either on 23.06.2005 or 24.06.2005 - Held that - As decided in Kundalia Industries (2012 (8) TMI 789 - DELHI HIGH COURT) the decision of committee should be by a meaningful consideration which should be reflected on the note sheets in order to comply with the requirement of section 35(2) of the Central Excise Act, 1944 in accordance with law. In the present case when the proceeding before committee of Commissioner shows no regards to law laid down by decision of Hon ble High Court of Delhi (supra) present case suffers from legal infirmity for which Revenue appeals are dismissed.

Summary

The Appellate Tribunal CESTAT New Delhi dismissed Revenue appeals due to legal infirmity in a case where the review order was not authenticated by both members on the same date, contrary to the law laid down by the Hon'ble High Court of Delhi in a previous case. (2013 (6) TMI 268 - CESTAT New Delhi)