9911796707
TMI Blog2006 (4) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... r]. The subject appeal is filed by the Revenue and is directed against the order of the Commissioner of Central Excise (Appeals), Coimbatore upholding the order of the Assistant Commissioner, Pollachi Division confirming duty demanded and cess on certain quantity of paper manufactured and cleared without payment of duty for captive consumption by the respondents Shree Karthik Papers Ltd. in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trichy to exercise the powers of review conferred under Section 35B(2) of Central Excise Act, 1944. Commissioner, Salem was given additional charge of Commissioner, Coimbatore. In the application for condonation of delay, the Revenue has submitted that the Committee of Commissioners did not sit jointly to review the Order-in-Appeal due to administrative exigencies and separately reviewed the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n his capacity as Commissioner Coimbatore) recorded his approval to accept the order in appeal as the same was consistent with the decisions of the Tribunal and the Supreme Court. He also noted that on those grounds the erstwhile Commissioner, Coimbatore had accepted the subject order earlier. On 31-8-05 the Commissioner, Trichy recorded a different opinion and suggested filing of appeal. The Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it together and take a view. Therefore, the appeal itself was not maintainable. 5. I have studied the rival submissions. The delay in filing the appeal is condoned considering the reasons for the same adduced constitute sufficient cause. After hearing both sides on the petition the appeal itself is taken up for disposal. Section 35B(2) ibid stipulates that if the Committee of Commissioners is of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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