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TMI Blog2014 (10) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal is required to be dismissed in toto - Decided against Revenue. - Appeal No.E/2224/2006-Mum - Final Order Nos. A/1225-1226/2014-WZB/C-IV(SMB) - Dated:- 11-7-2014 - Ashok Jindal, J. For the Appellant : Shri S G Dewalwar, Additional Commissioner (AR) For the Respondent : Shri Makrand Joshi, Adv. ORDER Revenue has filed this appeal against the order of Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under:- Receipt of authorization to file appeal by fax from Commissioner of Central Excise Pune-III may please be perused . 4. The Commissioner of Central Excise Pune III going to file against order-in-appeal No. P-III/054/06 dated 27.03.06 received on 12/4/2006 in the case of M/s. Western Metal Industries, Hadapsar, Pune. Before the CESTAT, Mumbai. Due to the paucity of time, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t any date. On this preliminary objection, the official record was called and on the green sheet also, it was noticed that one Commissioner has signed the noting sheet on 21 st Nov. 2008 and another Commissioner has signed the noting sheet on 24th Nov. 2008, the same were taken on the record. In those the said facts relying on the decision of the Hon'ble Gujarat High Court in the case of Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of which the question for filing an appeal arose and that the appeal was duly authorized by the Collector, and was filed by the person authorized by the Collector in order to ensure that frivolous and unnecessary appeals are not filed, that is the only purpose to see. Therefore, in this case the purpose of filing the appeal has been explained and it is not required to sit both the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r not, therefore the said decision cannot be relied upon. Further, it is observed the Committee of Commissioner has to make an opinion that the order in question is not legal and proper, then to decide whether the appeal is required to be filed. But, in this case, there is no findings by the Committee of Commissioners and authorization was obtained merely circulation of file. 7. Therefore, I ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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