2014 (2) TMI 153 - AT - Central Excise

Maintainability of appeal - Held that - appeals stand filed by the Commissioner under his signature on 8-7-2005 against the order of Commissioner (Appeals) passed on 12-4-2004. The provisions of Sections 35B were amended with from 13-5-2005 and accordingly to the said amended provisions, the order passed by the lower authorities were required to be reviewed by a Committee of Commissioners for forming their opinion about the legality of the said order and then taking a view for filing appeal their against. Though the said procedure was in force at the time of filing of appeal by Revenue on 8-7-2005, no such review order by a Committee of commissioners seems to have been passed, inasmuch as no such review order was attached along with appeal. The Appeals stand filed by Commissioner under his signature in accordance with earlier provisions of section 35B - in the absence of any review order passed by a Committee of Commissioners, the present appeals are not maintainable - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed five appeals filed by Revenue against the order of Commissioner (Appeals) due to lack of review order by a Committee of Commissioners as required by the amended provisions of Sections 35B. The appeals were filed under the earlier provisions and were deemed not maintainable.