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TMI Blog2012 (5) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by the Commissioner, whereas in present case Chief Commissioners have differed on the issue of acceptance or filing appeal against the Commissioner’s order. Therefore, Review Order is not in accordance with the provisions of Section 35E of the Act. The appeal filed by the Revenue is not maintainable and the same is dismissed. - Ex. Appeal No.668/06 - - - Dated:- 25-4-2012 - SHRI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Act, 1962. 3. The ld. A.R. for the Department has contended that the defect for not signing by the other Chief Commissioner is a curable defect. 4. We find that as per Section 35E of the Act, the Committee of Chief Commissioner are required to examine the legality and propriety of any such decision or order passed by the Commissioner. We also find that this is not a case for not signin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Tariff Act, 1985. These odoriferous compound are also known as preparation of chewing tobacco or essence etc. to be classified under Chapter 24 of the Central Excise Tariff Act, 1985. The blending of these ingredients brought into existence a distinct, identifiable product known as odoriferous compound or preparation of chewing tobacco or essence etc. as the case may be and classifiabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (183) ELT 241(SC)] and the Adjudicating Authority has not appreciated the above law laid down by the Apex Court. I, A.S.R.Nair, Chief Commissioner of Central Excise Customs, Shillong, one of the members of the Reviewing Committee, therefore, in exercise of the powers vested in me under Section 35E (1) of the Act, directs the Commissioner, Central Excise, Kolkata I Commissionerate to apply to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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