COMMISSIONER OF CENTRAL EXCISE Vs. KUNDALIA INDUSTRIES

JUDGEMENT

(1.) THE Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed the appeal of the Revenue CCE v. Kundalia Industries, 2008 (229) ELT 622 (Trib. -Del.) which was preferred by the revenue against the orders of the Commissioner (Appeals) whereby the Commissioner (Appeals) had decided the case against the Revenue. The appeal is dismissed on two grounds namely: -

(2.) IT is clear from the plain reading of the aforesaid provision that the Committee of Commissioners has to form an opinion before filing the appeal, that the order of Commissioner (Appeals) is not legal or proper and it has to further direct any Central Excise Officer authorized by him in this behalf, to file such an appeal, as noted above, the CESTAT find that neither of the two requirements which are mandatory stood satisfied.

(3.) THE aforesaid order of the CESTAT is under challenge in the present appeal. In order to show that the Commissioner (Appeals) was not legal and proper, appeal should be filed. The noting in the relevant record are produced. A perusal thereof would reveal that after the receipt of the copy of order passed by the Commissioner (Appeals), the matter was examined in the Department at the level of Superintendent (Rev.) and Assistant Commissioner (Rev.) who had vide note dated 4th February, 2007 had given their reasons stating "in view of the above grounds, Order -in -Appeal No. 116/C.E./DLH/2007 dated 15 -10 -2007 of Commissioner (Appeals) appears to be incorrect, illegal, unfair and merits to be reviewed for filing appeal before the Hon'ble CESTAT. Submitted for consideration by the Committee of Commissioners of Central Excise, Delhi -I and II constituted vide Notification No. 25/2005 -C.E. (NT)"