2007 (4) TMI 239 - AT - Service Tax

Commissioner (Appeals) who was one of the members of the Committee has filed the present appeal but Committee of Commissioners have specifically authorized Joint Commissioner (Review), Vadodara II to file an appeal on their behalf in the Appellate Tribunal - that this is an error which could be rectified. No prejudice can be caused to the respondent by allowing this amendment. Therefore, the dept. is permitted to file amended appeal as per directions of Committee

Summary

The judgment by Appellate Tribunal CESTAT AHMEDABAD stated that the Commissioner (Appeals) filed an appeal without proper authorization, contrary to Section 35B(2) of the Central Excise Act, 1944. The Tribunal allowed the department to rectify the error and file an amended appeal within 45 days.