2007 (4) TMI 675

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..... is filed by the Revenue aggrieved by the order of the Commissioner(Appeals). 2. The assessee respondent through his counsel Shri T.C. Nair raised a preliminary objection about maintainability of the appeal on the ground that the authorization given under Section 35B(2) of Central Excise Act, 1944 is defective one. According to him as per the sad proviso a committee of two Commissioners has to .....

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..... and identical, it is contended that one Commissioner has signed the authorization instead of two Commissioners who are expected to form a Committee. The Ld. Counsel for the respondents also brings to my notice the dictionary meaning of the word committee which means a group of people appointed or elected to consider, determine or manage a matter etc. Therefore, according to him one individual c .....

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..... htly reviewed in the dual capacity. Therefore, preliminary objection is overruled. 3. Now coming to the merits of the case, the issue involved in the present appeal is about demand of 8% of the value of the exempted goods as per Rule 57CC where the credit is availed on the inputs used in the manufacture of exempted goods. The adjudicating authority though convinced about the maintenance of one .....

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..... Basing on the said Circular, according to him, the demand of 8% is not warranted. 4. The Ld. DR, Shri U.H Jadhav while referring to the grounds of the appeal points out that one Shri Amaranth, authorized signatory of the assessee has admitted about the non-maintenance of the accounts and there is no discussion about the same by the Commissioner(Appeals) who came to the conclusion about the main .....

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..... n de novo proceedings keeping all the issues open to both the parties and arriving at specific findings on the objections raised by both the sides. Therefore, the matter is remanded back to original adjudicating authority for proper appraisal of the records and to give specific findings on the issues now raised before the Tribunal and dispose of the same in accordance with law. In the result appea .....

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