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TMI Blog2012 (11) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-5-2005. Appending of signatures on the note forwarded by the subordinate officers is not sufficient compliance of the mandate of Section 35B(2) of the Central Excise Act, therefore, instant appeals have been filed in violation of mandate of Section 35B(2) of the Central Excise Act, 1944 - appeals are not maintainable and dismissed - Signed copy of the order be placed on each of the concerned file. - E/2404-2406/2006 - A/857-859/2012-EX(BR)(PB - Dated:- 20-7-2012 - Justice Ajit Bharihoke, Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri I. Beg, DR, for the Appellant. Shri M.P. Singh, Advocate, for the Respondent. [Order per : Justice Ajit Bharihoke, President (Oral)]. These three appeals are preferred by Revenue against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contending that the authorisation annexed with the memorandum of appeal though signed by one Member of the Committee of Commissioners is a valid authorisation because the decision to file appeal against the impugned order was taken by the Committee of Commissioners in the file notings. Accordingly, in order to verify this fact we gave a pass over in the morning session and called for the relevant file notings. 5. Perusal of the file we find that vide a note sheet initiated by Inspector Shri S. Chandna Superintendent (R), the facts relating to the appeal were detailed and placed before the Assistant Commissioner (Review). Assistant Commissioner (Review) vide his notings dated 6th of March 2006 send the file back for pointwise reviews on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise Act, 1944 which reproduce thus :- The Committee of Commissioners of Central Excise may, if it is of opinion that an order passed by the Appellate Commissioner of Central Excise under Section 35, as it, stood immediately before the appointed day, or the Commissioner (Appeals) under Section 35A is not legal or proper, direct any Central Excise Officer authorized by him in this behalf (hereinafter in this Chapter referred to as the authorized officer) to appeal on its behalf of the appellate Tribunal against such order. 7. On plain reading of the provision it is evident that the Committee of Commissioners is under obligation to form an opinion before filing of appeal that the order of Commissioner (Appeals) is not lega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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