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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 ..... s 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 standi of the Reviewing Chief Commissioners who had authorized filing of appeal against impugned order on behalf of Revenue. Such issue has been recently dealt by Tribunal in many cases holding that a statutory authority appointed in accordance with law and invested with defined powers shall have locus standi to exercise the powers so invested. Few such c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 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 delegated with powers to constitute Committees of Chief Commissioners by Notification in the Official Gazette for review. 7. A different situation was noticed from a Notification bearing No. 36/08 dated 12-8-2008 which was issued exhibiting that the President was pleased to promote Shri G.S. Narang to the grade of Chief Commissioner, Customs and Central Excise notionally w.e.f. 25-1-2006 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough 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 functions of the Central Government, the officer concerned must be specifically authorized. Only when an officer is so specifically authorized he can act on behalf of the Central Government and not otherwise. If any act is done by an officer without being appointed and invested with the power by appropriate Notification and by the procedure not known to law all his acts done under law becomes non ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 which can be seen from the case of Nandy Metal Rolling Mills v. CCE - 1992 (60) E.L.T. 322 (Tribunal) as early as 1992 in view of various decisions rendered by the Apex Court and the other Courts, more elaborately discussed in that order of the Tribunal. It has been held by the Hon'ble Supreme Court in Marathwada University v. Seshrao Baiwant Rao Chavan - (1989) 3 Supreme Court Cases 132 that it is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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