2013 (7) TMI 672

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..... ise & Customs, Surat-I (the adjudicating authority), vide authorization letter dt.19.11.1999, directed the Superintendent (Appeals), Central Excise & Customs, Surat-I to apply to this Tribunal under Section 35E (2) of the Act, for determining certain points arising out of the adjudication order dt.31.08.1998 – Held that:- It is the symptic submission on behalf of Revenue and the respondent-assesse .....

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..... . Raghuram Heard. 2. The issue that calls for consideration by Larger Bench in this batch of appeals is common and is whether an appeal preferred under Section 35E of Central Excise Act, 1944, by way of a memorandum of appeal signed and presented by the Superintendent (Appeals), Central Excise Customs, Surat-I, is maintainable or must be rejected. This issue has returned to haunt Larger Ben .....

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..... .11.1999, directed the Superintendent (Appeals), Central Excise Customs, Surat-I to apply to this Tribunal under Section 35E (2) of the Act, for determining certain points arising out of the adjudication order dt.31.08.1998. Consequent on such authorization, the Superintendent preferred tge appeal. The Superintendent is the signatory to the memorandum of appeal. 4. By the order dt.03.06.2005, .....

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..... ruled that provisions of Section 35E enjoin that the Commissioner should apply to the appellate Tribunal for determination of the points specified by the Board in its order and what is critical is to ascertain who was the applicant viz. signatory to the appeal; and that the issue whether which officer/individual/authority had physically presented the papers of the appeal to the Tribunal, is of no .....

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..... 35B of Central Excise Act, 1944, under Memoranda of appeals, to all of which the Superintendent (Appeals), Central Excise Customs, Surat-I, is the signatory. The appeal papers also verify this fact. 8. In the aforesaid facts and circumstances, the appeals having been preferred (not merely transmitted to this Tribunal), by the Superintendent and not the Commissioner, the appeals aremis-conceive .....

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