2013 (6) TMI 60

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..... Shri S.P. Kesarwani, learned counsel for the Central Excise Department submits that the substantial question of law on which this Central Excise appeal under Section 35G of the Central Excise Act, 1944 has been filed is covered by the judgment of this Court in Commissioner, Central Excise, Kanpur v. M/s. Ufan Chemicals, Central Excise Appeal Defective No. 158 of 2010 and Commissioner, Central Exci .....

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..... ether such authorisation was given in accordance with the law. 12. We may also observe here that there are no statutory rules, providing that the Commissioner will sit on the same day at the same time and take a decision authorising a Central Excise Officer to file the appeal. The decision would not suffer from any fatal error unless it is shown that the decision is obtained without application o .....

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..... by the Tribunal in examining the validity of the authorisation, which it did not possess. 15. Both the appeals are allowed. The orders dated 23-2-2010 and 31-3-2010 passed by the Customs, Excise & Service Tax Appellate Tribunal are set aside. The matter is remanded to the Tribunal for a decision on merits in accordance with the law." This appeal has been preferred on the substantial questions of .....

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