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TMI Blog2008 (6) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... t the date of passing of the order is 17-5-2006. 4. The Committee of Chief Commissioners comprising of Shri P.N. Sarangi, Chief Commissioner, Bhubaneswar Zone and Shri Anil Bhatnagar, Chief Commissioner, Lucknow Zone have passed an order No. 02/2007-CC dated. 18-5-2007 expressing the view that the impugned order is not legal, proper and correct. They have also expressed the view that Cenvat credit amounting to over Rs. 8.41 Crores allowed by the Adjudicating Commissioner is clearly inadmissible. Hence, they have directed the Commissioner, Bhubaneswar-II Commissionerate to file the present application. The application in Form EA-5 has been sent to the Assistant Registrar, CESTAT by the said Commissioner, Bhubaneswar-II under letter dated 9- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge note on plain paper from a very junior official was filed without addressing it to anyone and without even any page number and without any substance in it meeting the requirement for which an affidavit was called for. Even though the ld. Advocate appearing for the Respondent was asking that day for dismissal of the Department's appeal on various grounds, looking at the huge amount of public Revenue involved and taking into consideration the prima facie view expressed by the Committee of Chief Commissioners against the impugned order, in the interest of public revenue, another date was fixed on 15-5-2008 giving an opportunity to Revenue for filing a proper affidavit by a competent officer duly authorized by the Board. The case had to be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew period of one year will apply in this case for review of the impugned order passed prior to the date of change effected on 11-5-2007 or the changed review period of three months will apply when the review has been done after the date of change. The second issue relates to reduction in the period for filing appeal after receipt of the Review order from 'three months to one month' by the said Finance Act, 2007 w.e.f. 11-5-2007. In this case, the appeal has been filed beyond one month on 16-7-2007 as the Review order dated 18-5-2007 was received by the Applicant Commissioner on 1-6-07. As regards the second issue, the ld. Advocate for the Respondents has argued that the Tribunal has no power to condone the delay in filing applications/appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nary like a Senior Technical Officer is authorized to file an affidavit in a judicial proceeding before the Tribunal that too in the form of a three page note on plain paper. We also note that constitution of the Committee of Chief Commissioners is a statutory obligation cast on the Central Board of Excise and Customs under sub-section (1B) of Section 35B of the Central Excise Act, 1944. Prima facie it appears that the Board has failed to discharge its statutory duty cast upon it to constitute the Committee of the Chief Commissioners if it is correct as stated in the Miscellaneous Application that there was no such Committee available to timely review the impugned order. Apart from indicating that the matter of posting of Chief Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de the prayer for Condonation of Delay in filing the present appeal by the Department, it is absolutely necessary to hear and ascertain the reasons of delay from the Authority who has caused the delay, which apparently in this case is the Board as it appears it did not carry out its statutory obligation to constitute the Committee of the Chief Commissioners. Hence, we direct the Board through its Member (Personnel) to file a proper affidavit explaining the reasons for delay in constituting the Committee of Chief Commissioners and also to explain the modality it has adopted to ensure that such delays do not recur in the future jeopardizing huge amount of Public Revenue as appears to have happened in this case. As already directed in the open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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