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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 ..... appeal under Section 35G of Central Excise Act (the Act) against the order of the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (the Tribunal) dated 4-6-2010 dismissing the appeal of Central Excise Department (the Department) on the ground that there was no consent by both the Commissioners at one point of time for filing appeal. The Facts 2. M/s. Sidhi Vin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11AC of the Act read with Rule 25 of Central Excise Rules, 2002 (the Rules). However, no interest was imposed. 5. The assessee filed an appeal before the Commissioner which was allowed on 21-8-2008 on the ground that there was no corroborative evidence in support of clandestine removal except unretracted confessional statement and the charge of clandestine removal was not proved. 6. Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent case, the opinion of the Committee of the Commissioners of Central Excise or authorisation under Section 35B(2) of the Act records brief facts of the case and grounds of the appeal and as to why the order passed by the Commissioner (Appeals) is not legal; and thereafter, it opines for filing of an appeal. 11. This authorisation is signed by both the Commissioners. However, one of them ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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