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TMI Blog2014 (9) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals). Sub-section (1) to Section 35E of the Act provides, when the Committee of Chief Commissioners can call for and examine records on legality or propriety of any decision or order of the Commissioner and apply to the Tribunal for determination on specified points. The said power is exercised by the Committee of Chief Commissioners only when the order or decision is that of the Commissioner. It does not apply when the order or decision is by an officer/authority subordinate to the Commissioner. Section 35E(2) is not applicable when the order/decision is that of the Commissioner (Appeals). - Decided in favour of Revenue. - Central Excise Act Case No. 56/2014 - - - Dated:- 3-9-2014 - Sanjiv Khanna And V. Kameswar Rao,JJ. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be necessary for the purposes of this Act. (ii) Every Committee constituted under clause (i) shall consist of two Chief Commissioners of Central Excise or two Commissioners of Central Excise, as the case may be. (2) 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 authorised by him in this behalf (hereafter in this Chapter referred to as the authorized officer) to appeal on its behalf to the Appellate Tribunal against such order. Provided that where the committee o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the provision of Section 35(B) were amended with effect from 13.09.2005 and the order passed by Commissioner (Appeals) is required to be reviewed by a committee of two Chief Commissioners of Central Excise who shall form an opinion about the legality of said order and after forming opinion may pass directions to the Central Excise Officer to file an appeal against such order before the appellant (sic) Tribunal. In as much as, the impugned order was passed on 07.09.2005 and appeal against was filed on 12 December 2005, the procedure as introduced under Section 35(B), with effect from 13.09.2005 was required to be followed. 4. After carefully considering the above contention of the learned advocate, we fully agree with the same. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact, Commissioner (Appeals) is a subordinate authority to the Commissioner in the hierarchy. 6. Learned counsel for the respondent-assessee accepts the said position, but submits that in the present case there was no approval even by the Committee of Commissioners. 7. The legal submission made by the counsel for the appellant-Revenue is correct. Section 35B(IA) postulates constitution of two set of Committees. Their jurisdiction and authority would depend upon the provision of the Act, the notification etc. By Notification No. 25/2005-C.E.(N.T.) dated 13th May, 2005, different committees have been constituted for Central Excise jurisdictions, including Delhi. The Committees consist of Commissioners. The area of jurisdiction of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Provided that where the Committee of Chief Commissioners of Central Excise differs in its opinion as to the legality or propriety of the decision or order of the Commissioner of Central Excise, it shall state the point or points on which it differs and make a reference to the Board which, after considering the facts of the decision or order, if is of the opinion that the decision or order passed by the Commissioner of Central Excise is not legal or proper, may, by order, direct such Commissioner or any other Commissioner to apply to the Appellate Tribunal for the determination of such points arising out of the decision or order, as may be specified in its order. (2) The Commissioner of Central Excise may, of his own motion, call for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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