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TMI Blog2008 (3) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... . Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides on 14-2-08 and again on 26-3-08. Three of these appeals have been filed by the appellant-companies and the 4th appeal is filed by the department. 3. As far as the department's appeal is concerned, we find that the authorisation issued by only one Chief Commissioner from the Committee of two Chief Commissioners is invalid as both the Chief Commissioners comprising the Committee have taken different views One of them has held the impugned Order to be acceptable, whereas the other Chief Commissioner has held the same to be not acceptable. Under the statute, only when the Committee comes to a conclus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate to this effect. As such, we find that the availability of exemption is heavily dependent upon the Chief Commissioner's Committee's satisfaction and certification. The appellant- companies have brought to our notice that the Chief Commissioner's Committee did not meet within the prescribed time-schedule, did not grant a hearing to the appellant companies before deciding on the issues involved and has unilaterally taken a decision that the appellant-companies have not made the requisite investment, as they have not got any machinery installed. The contention of the appellant-companies that they have paid the money for the machinery and hence, have invested in purchase of the machinery, installation of which required time for delivery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as this. Under Section 2(b) of the Central Excise Act, 1944, the definition of "Central Excise Officer" includes the Chief Commissioner as well as the Commissioner. Under Section 12E(l) of the said Act, it is provided that any Central Excise Officer may exercise powers and discharge the duties conferred or imposed under this Act on any other Central Excise Officer who is subordinate to him. As such, the Chief Commissioner of Central Excise, in a case such as this relating to implementation of the impugned Notification can himself adjudicate the case exercising the adjudication powers of the Commissioner of Central Excise who is subordinate to him, taking recourse to this provision. We are, therefore, of the view that these cases are require ..... X X X X Extracts X X X X X X X X Extracts X X X X
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