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TMI Blog2007 (3) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... ipin Garg, Advocate with Atul Gupta, C.S., K.K. Anand, Advocate and R. Pal Singh, Consultant, for the Respondent. [Order]. In these appeals, all the respondents raised a common preliminary objections and therefore these appeals are taken up for hearing together for disposal. 2. Mr. Bipin Garg, learned Advocate appearing on behalf of the respondents submits that the appeals filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adopted the same argument. He further submits that the Hon ble Supreme Court in the case of Hotel Restaurant Association v. Star India Pvt. Ltd., reported in 2007 (5) S.T.R. 161 (S.C.), at paragraph 52 observed that it is settled that when a power is required to be exercised in a particular manner, the same has to be exercised in that manner or not at all. He submits that the power of the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Ltd., reported in 1998 (99) E.L.T. 462 (Tribunal), held that appeal filed by the Collector himself instead of authorizing any subordinate officer is proper. 5. After hearing both the sides and on perusal of the records, the relevant portion of Section 35B(2) of Central Excise Act, 1944 is as under :- Section 35B. Appeals to the Appellate Tribunal - (1) *** *** *** ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Division Bench of the tribunal in the case of Kay Iron Works (P) ltd., (supra) held that appeal filed by the Commissioner himself instead of authorizing any subordinate officer is legal and proper. 6. In view of the conflicting decision, the issue deserves to be decided by the larger bench of the Tribunal as under :- Whether the appeal filed by the Commissioner himself under Section 35B(2) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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