9911796707
TMI Blog2011 (7) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities had exercised their duties and functions in regular course of exercise of those duties and functions in accordance with provisions of law - It is also to be noted that the appeal is essentially on the ground of lack of jurisdiction of the Commissioner (Appeals) to remand the matter it is settled law that the Commissioner (Appeals) has no jurisdiction to remand the matter - Appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found necessary, it is obligatory to complete such process by the Commissioner (Appeals) himself. 3. Ld. Advocate for the respondent has raised a preliminary objection regarding the maintainability of the appeal on the ground that the appeal having been filed after 13.05.2005, in view of amendment introduced in the Central Excise Act, 1944 under Section 35 (B)(2), the appellants were required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n was required to be comprised by Committee of Commissioners. The Committee had to comprise of more than one Commissioner. In the case in hand, the authorisation has been apparently issued by only one Commissioner. 6. Equally it is true that the authorisation letter does not bear the date. However, it refers to the order dated 31.03.2005 of the Commissioner (Appeals), which is the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration the facts of the case, it has to be presumed that the authorities had exercised their duties and functions in regular course of exercise of those duties and functions in accordance with provisions of law. The person objecting has to rebut the presumption arising from the said provisions of the law. Merely stating that the authorisation letter does not disclose the date is not sufficient ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order on the ground of absence of jurisdiction, it is settled law that the Commissioner (Appeals) has no jurisdiction to remand the matter. Being so, the order in that regard cannot be sustained. 8. Having said as above, it is also to be noted that the issue relating to the claim of abatement would require to go through the records and considering the same, in our considered opinion, it would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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