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TMI Blog2013 (7) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner under Section 35 can be filed if the Committee of Commissioners of Central Excise is of the opinion that the order passed by him is not legal or proper. This authorisation is signed by both the Commissioners. However, one of them has signed on 4-11-2008 and the other one has signed on 5-11-2008 - There is no mandate that both the Commissioners should sign the authorisation on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioners at one point of time for filing appeal. The Facts 2. M/s. Sidhi Vinayak Sponge Iron (P) Ltd. (the assessee) manufactures sponge iron. A search was conducted in the factory premises on 13-5-2006. It was found that there was 320.425 MT shortage of sponge iron and there was clandestine removal of the same. The assessee paid duty in respect of this removal on 8-5-2006. 3. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfessional statement and the charge of clandestine removal was not proved. 6. Aggrieved by the aforesaid order, the Department filed an appeal. This appeal was dismissed on the ground that there was no consent by both the Commissioners at one time. Hence the present appeal by the Department. The Decision 7. We have heard Counsel for the appellant. 8. This appeal was admitted on 10-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorisation is signed by both the Commissioners. However, one of them has signed on 4-11-2008 and the other one has signed on 5-11-2008. 12. There is no mandate that both the Commissioners should sign the authorisation on the same day. The relevant thing is that both the Commissioners must agree on the opinion that the order of the Commissioner (Appeals) is not legal and further appeal should ..... X X X X Extracts X X X X X X X X Extracts X X X X
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