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TMI Blog2008 (9) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Shri C.R. Raghavendra, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The Revenue is seeking condonation of delay of 98 days. The reason given in the application for condonation of delay is that initially, the Department had accepted the Order-in-Appeal No. 06/2007 dated 15-3-2007 passed by the Commissioner of Central Excise & Service Tax (Appeals), La ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax, Bangalore, has no power to sit over the order of the Committee of Commissioners who have reviewed the matter and decided not to file an appeal. He submits that the ground taken by the revenue to seek condonation is not acceptable in the light of the following judgments : (i) He refers to the three member bench's decision in the case of CCE v. Carborandum Universal Ltd. - 1990 (47) E.L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) E.L.T. 91 (Tri.-Chennai) = 2008 (9) S.T.R. 63 (Tri.-Chennai). In this case also, the review by the Committee of Commissioners had decided not to file appeal. Later, in the light of the judgment rendered in Gauri Plasticulture (P). Ltd. v. CCE - 2006 (202) E.L.T. 199 (T), they changed the and filed an appeal with the application for condonation of delay, which was not accepted. (iv) He also ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioners to file an appeal is justified. 4. We have carefully considered the submissions. We find that there is no specific provision in the Central Excise Act to empower the Chief Commissioner to give any direction to the Committee of Commissioners after they have passed the Review Order taking a decision not to file an appeal. It is the Committee of Commissioners who has to review the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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