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TMI Blog2008 (10) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... oner, Bhubaneswar on 7-4-08 and a copy of that order was received in the office of the learned Chief Commissioner, Ranchi on 23-6-2008. (C) Section 86(3) of the Finance Act, 1994 provides that every appeal under sub-section (1) or sub-section (2) shall be filed within 3 months of the date on which the order sought to be appealed against is received by the assessee, the Committee of Chief Commissioners or the committee of the Commissioners as the case may be. (D) That if the date of receipt of the 010 by the learned Chief Commissioner, Ranchi which is 23-6-2008 is taken as the date receipt of the 010 by the Committee of Chief Commissioners, in that case the review is well within the statutory limit of 3 months since review order was passed on 18-7-08. (E) That on the other hand, if the date of receipt of OIO by the learned Chief Commissioner, Bhubaneswar i.e. 7-4-2008 is considered to be the date of receipt of the order by the Committee of Chief Commissioners, in that case there is a delay of only 12 days for review by the Committee. 2. Apart from above averments, in the delay condonation application, this appeal of Revenue has also called for ascertaining locus stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Committee of Chief Commissioners was not legal and proper for which Revenue preferred this appeal. 5. On the question of manner of appointment of both the signatories to the Review order to enable Revenue to seek appeal remedy as to whether they were the proper authority appointed in the manner known to law remained un explained by the learned Representative of Revenue. But the learned SDR only brought to our notice an office Order bearing No. 186/2007 dated 26-7-2007 issued by Deputy Secretary to the Government of India showing that Shri Amar Singh was promoted to the grade of Chief Commissioner and he was posted as such in Ranchi. This does not show whether Shri Singh was appointed as Chief Commissioner since he was merely promoted to the grade of Chief Commissioner. 6. According to Section 35E of the Act the Reviewing Committee may, by order, direct the Commissioner to apply to the Tribunal for determination of such points arising out of the decision or order as may be specified by the said Committee in its order. Under Section 35B(1B) of the Central Excise Act, 1944, the Central Board of Excise Customs (hereinafter referred to as the Board ) has been deleg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intment is duly known to law and is a conclusive evidence of following of due process of law which enables them to act as statutory authority thereby within the jurisdiction defined. On failure to so appoint, an authority fails to be invested with statutory powers under law and acts done by such authority shall be nullity. 29. Similarly the Customs Act, 1962 has its implementing machinery through Sections 3 and 4 of that Act. Who are all different classes of officers are specified in Section 3 of that Act. For exercising powers under these statutes, appointment of the Central Excise officers and officers of Customs are made through Notifications. Notification itself is a pointer to the fact that for the purpose of exercising statutory functions under one provision or other, the Officer concerned notified is invested with power under those provisions. Vesting of power by public Notification being an essential procedure known to law, no power can be invested by any other procedure strange to law. It has been held by the Hon'ble Supreme Court in Mohtesham Mohd. Ismail v. SPL. Director, Enforcement Directorate - 2007 (220) E.L.T. 3 (S.C.) that for the purpose of exercising the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required by different statutes. Intention of Government comes into effect as soon as the decision is communicated through the Official Gazette published. A Gazette is admissible evidence being official record evidencing public affairs and a court is required to presume its contents as genuine unless contrary is proved. Therefore appointment of reviewing Authorities who are learned Chief Commissioners to discharge the function of the Central Government for a specific purpose of the Central Excise Act, 1944 and the Customs Act, 1962 is made known to the public only when their appointment is published in the Official Gazette and power of review made available to them by appropriate Notification. 32. An Authority assumes jurisdiction only when that Authority is vested with the same. Whenever question of jurisdiction arises for consideration whether such a plea was raised earlier by litigant is a question of law and that inevitably calls for entertainment by a higher forum. This follows from the judgment of the Hon'ble Supreme Court in the case of Moly and Another v. State of Kerala - (2004) 4 Supreme Court Cases 584. Tribunal has been consistently following such a principle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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