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TMI Blog2013 (12) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... disposal of the appeals under Section 35B of the Act - the object and purpose of enacting Section 35-B (2) of the Act is to avoid filing of frivolous and unnecessarily appeals, and to safeguard the interest of the revenue. Relying upon Collector Vs. of Central Excise, Vadodara Vs. Rohit Pulp Paper Mills [1998 (4) TMI 138 - SUPREME COURT OF INDIA] - The record clearly demonstrates that the Committee of Commissioners have signed on the note, which contains the reasons, and the proposed order giving grounds on which the appeal has to be filed - the Committee of Commissioners have applied their mind before authorizing to file the appeal - Granting time to the respondent to file a counter affidavit, especially when we perused the original rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained the orders as well as the ground on which the order was to be challenged. In any case the appeal could not be dismissed and could only be sent back to the Committee of Commissioners for recording opinion under Section 35-B (2) of the Central Excise Act. Let Shri Ashok Singh produce the record of the approval given by the Committee of Commissioners under Section 35-B (2) of the Act. List on 14.11.2013." Sri Ashok Singh has produced the records, to establish that the Committee of Commissioners had applied their minds to the facts of the case, and the grounds on which the appeal was to be filed, for giving approval under Section 35-B(2) of the Central Excise Act, to file the appeal. We have perused the records. On the order sheet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter recommendation was made by the Joint Commissioner, which was signed by the Committee of Commissioners. In such a case, there can be no inference of application of mind by the Committee of Commissioners of Central Excise. They have not written anything before putting their signatures, which shows that they have simply looked the noting and the reasoning given by the Joint Commissioner before signing on the order sheet. He relies upon judgment in Collector of Central Excise Vs. Berger Paints India Ltd [1990 (47) ELT 210 (SC)] and Collector Vs. of Central Excise, Vadodara Vs. Rohit Pulp Paper Mills [1998 (101) ELT 5 (SC) In Commissioner, Customs, Central Excise and Service Tax M/s. Devson Steels [Central Excise Appeal No. 282 of 2013, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and will cause unnecessary delay in disposal of the appeals under Section 35B of the Act." As observed by us, the object and purpose of enacting Section 35-B (2) of the Act is to avoid filing of frivolous and unnecessarily appeals, and to safeguard the interest of the revenue. The record produced before us clearly demonstrates that the Committee of Commissioners have signed on the note, which contains the reasons, and the proposed order giving grounds on which the appeal has to be filed. We are satisfied that the Committee of Commissioners have applied their mind before authorizing to file the appeal. On the aforesaid reasoning, we do not propose to grant time to respondent to file a counter affidavit, especially when we perused the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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