2015 (10) TMI 652 - HC - Central Excise

Validity of Tribunal s order - Authorization of Commissioners - Held that - A supplementary affidavit has been filed in which at annexure SA-1 is the file-sheet. The authorisation is signed both by the Commissioner Ghaziabad and by the Commissioner Noida. In the circumstances the authorisation was proper. Hence we are of the view that the appeal would have to be restored back to the file of the Tribunal for fresh consideration on merits. Insofar as the preliminary objection of the assessee on the issue of tax effect is concerned all aspects would be considered by the Tribunal when the appeal is considered. - Appeal disposed of.

Summary

The Revenue appealed against a Tribunal order due to improper authorization under Section 35B(2) of the Central Excise Act, 1944. An affidavit showed proper authorization by two Commissioners. The appeal is restored for fresh consideration. Preliminary objection on tax effect will be considered by the Tribunal. Appeal disposed of with no costs.