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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 ..... filing the appeal. The cause shown for condonation of delay is good and sufficient. The application for condonation of delay is allowed. The appeal will be given regular number. It is submitted by Shri Nishant Mishra that prima facie the matter is not covered by the judgment of this Court in Central Excise Appeal Defective No.158 of 2010 (Commissioner, Central Excise, Kanpur vs. M/s Ufan Chemicals) decided on 5.9.2012 inasmuch as in the present case the Tribunal has recorded the finding that the note, regarding information/suggestion to file an appeal prepared by the officer below to the rank of Commissioner, was placed before the Committee of Commissioners, who simply sent the same without recording any independent opinion. Shri Ashok S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .A. For order pl. .... Sd/-19/7 Comm (Ghaziabad) ... Sd/- 19.07.05 Comm (Noida) ... Sd-20.07.05" The order sheet of the record establishes that on the note put up by the office, the Joint Commissioner (R) prepared a draft order, giving the reasons for filing the appeal, which was signed by the Commissioner (Ghaziabad) and Commissioner (Noida), as the Committee of Commissioners. On the aforesaid noting and signatures of the Commissioners, Central Excise, Department - Ghaziabad & Noida, appended under the proposed order, we have no doubt that the Commissioner (Ghaziabad) and Commissioner (Noida) had applied their mind in forming an opinion to file the appeal. Sri Nishant Mishra, learned counsel for respondent-assessee submits that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es the purpose to avoid filing of the appeals in routine manner against every order under Section 35B of the Act. If the Committee of Commissioners of Central Excise is of the opinion that the order passed by the Appellate Authority (Commissioner, Central Excise) under Section 35 or the Commissioner (Appeals) under Section 35A is not legal and proper, it may direct Central Excise Officers authorised by him in his behalf to Appellate Authority against the order. 9. In our view the opinion of the Board of Commissioner of the Central Excise under Section 35B is not justiceable on merits in Court. The opinion to be formed by the Board of Commissioners is a prima facie opinion and is not conclusive in nature which may be subject to challenge by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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