2014 (2) TMI 154 - AT - Central Excise

Authority to file appeal - One person holding charge of 2 Commissionerate - Held that - Committee which authorize the appeal to be filed was one man Committee and Shri Arvind Singh who has holding the charge of Commissionerate, Bhopal and Indore Commissionerate was signatory to the authorization. The word Committee always implies more than one Member to take a decision. Even if one person holds charge of 2 Commissionerate he does not become 2 Members to form the Committee. Accordingly, the decision of the Committee has not yet seen the light of the day not comprising two Members therein - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed both Revenue appeals as the Committee authorizing the appeal had only one member, which does not fulfill the requirement of having multiple members to make a decision. Shri Arvind Singh, holding charge of two Commissionerates, was the sole signatory to the authorization, which was deemed insufficient.