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TMI Blog2015 (1) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... eet, though there is a proposal to file an appeal against the impugned order, the same had been merely signed by the Commissioners constituting Committee without stating as to whether they agree or disagree with the same and therefore, there is no decision on the notesheet to file appeal against the Commissioner (Appeals)’s order. Besides, no formal order under Section 35B(2) mentioning as to why ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appeal is required to be filed on the basis of authorization given by Committee of Commissioners under Section 35B(2) of Central Excise Act, 1944 mentioning the grounds as to why the impugned order is not legal and proper and also authorizing a Central Excise officer to file the appeal against that order, no such authorization is on record. The ROA applications stand filed by the Revenue o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is a case of clandestine removal. 3. Shri Sudhir Malhotra, advocate, learned Counsel for the respondent, pleaded that the Tribunal's judgment in the case of M/s. Om Sairam Trading Company is not applicable to the facts of this case, as in that case there was direction for filing the appeal on the notesheet of the file and subsequently, the copy of the notesheet containing review order had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notesheet, though there is a proposal to file an appeal against the impugned order, the same had been merely signed by the Commissioners constituting Committee without stating as to whether they agree or disagree with the same and therefore, there is no decision on the notesheet to file appeal against the Commissioner (Appeals)'s order. Besides, no formal order under Section 35B(2) mentioning as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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