2015 (8) TMI 295

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..... al from Committee of Commissioners - Held that:- Compliance with the Section is necessary and that in the event of the failure to comply with the same, no appeal is deemed to have been instituted in the eyes of law. The Division Bench, in that case, dealt with Section 130 of the Customs Act, 1962, which is para materia to Section 35B(2) of the Central Excise Act, 1944, with which we are concerne .....

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..... by this common order and judgment. These appeals have been filed against the order of the CESTAT dismissing the appellants' appeals on the ground that the appellants had not complied with the provisions of Section 35B(2) of The Central Excise Act, 1944. The said Section reads thus:- 35B. Appeals to the Appellate Tribunal.- (2) The Committee of Commissioners of Central Excise may, if it .....

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..... that case, dealt with Section 130 of the Customs Act, 1962, which is para materia to Section 35B(2) of the Central Excise Act, 1944, with which we are concerned. The Supreme Court in CCE, Vadodara vs. Rohit Pulp and Paper Mills, (1998) 101 ELT 5 (SC) held that the provisions of Section 35B (2) are clearly required as a prerequisite to the direction to any Central Excise Officer to file an appe .....

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