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TMI Blog2008 (4) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that requirement of authorization for filing of appeal may be waived – Respondent’s objection is correct – revenue submission not accepted – condition for authorization by Committee for filing the appeal cannot be waived - E/120/2008 - 279/2008-EX(PB), - Dated:- 23-4-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Shri V. Choudhary, DR, for the Appellant. S/Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant is that as per the copy of the proceedings before the Committee of Commissioner, there is no opinion formed by the Committee. The proposal for consideration was put up before the Committee of Commissioners. But there is no opinion by the Committee that order is illegal or not in accordance with law and also there is no authorization by the Committee of Commissioners to file appeal t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Central Excise who is the member of the Committee of Commissioners and the Revenue made a request to dispense with the requirement of authorization by the Committee of Commissioners. 5. For ready reference the provision of Section 35B(2) as amended w.e.f. 30-5-05 is reproduced below: "The Committee of Commissioners of Central Excise may, if it is of opinion that an order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no opinion formed by the Committee of Commissioners regarding illegality of order as required under Section 35B of Central Excise Act. Further we find that there is no authorization by the Committee of Commissioners to file appeal on its behalf. The Revenue in the Misc, application made a request that requirement of authorization for filing appeal may be waived. We find that as per the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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