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TMI Blog2010 (5) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal without merit hence dismissed. - E/3306/2009 - 298/2010-EX(PB) - Dated:- 5-5-2010 - Justice R.M.S. Khandeparkar, President and Shri Rakesh Kumar, Member (T) REPRESENTED BY: Written Submission, for the Appellant. Shri BK. Singh, Jt. CDR, for the Respondent. [Order per Justice R.M.S. Khandeparkar, President (Oral)]. - None present for the appellants. Learned DR present for the respondent. 2. The written submissions filed by the appellants disclose his request for waiver of his personal appearance for disposal of the matter on merits. Considering the same and upon hearing the learned Joint CDR and on perusal of the records placed before us we proceed to dispose of the matter. 3. The appellants in this appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted in 2001 (133) E.L.T. 742, CC, Surat v. Special Prints Ltd., reported in 2000 (121) E.L.T. 813, Moosa Haji Patrawala Pvt. Ltd. v. CCE, Mumbai-IV reported in 2001 (130) E.L.T. 320 (Tri. Mum) and Philips India Ltd. v. CCE, Mumbai reported in 2003 (154) E.L.T. 234 (Tri. Mum.). It is also sought to be contended that there can be no dispute on the point of requirement of payment of interest in view of decision of the Apex Court in SKI India (supra) matter. 5. Perusal of the memo of appeal and the records nowhere discloses the basis on which the objection about absence of verification and the need for such verification of the memo of appeal before the Commissioner (Appeals) was sought to be raised. 6. The appeal before the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other person, by that person or any person competent to act on his behalf. 8, As far as the appeals by the Department are concerned, the procedure m that regard is comprised under Section 35E of the said act The same provides asunder:- "Section 35E. Powers of Committee of Chief Commissioners of Central Excise or Commissioner of Central Excise to pass certain orders. - ( 1) The Committee of Chief Commissioners of Central Excise may, of its own motion, call for and examine the record of any proceeding in which a Commissioner of Central Excise as an adjudicating authority has passed any decision or order under this Act for the purpose of satisfying itself as to the legality or propriety of any such decision or order and may, by order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such application shall be heard by the Appellate Tribunal or the Commissioner (Appeals), as the case may be, as if such application were an appeal made against the decision or order of the adjudicating authority and the provisions of this Act regarding appeals, including the provisions of sub-section (4) of Section 35B shall, so far as may be, apply to such application". 9. Rule 4 of the said Rules provides that an application under sub section (4) of Section 35E of the said Act to the Commissioner (Appeals) shall be made in Form E.A.-2. It further provides that such form shall be filed in duplicate and shall be accompanied by a certified copy of the decision or order passed by the adjudicating authority and a copy of the order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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