CCE, MEERUT Vs. M/S DAURALA SUGAR WORKS

JUDGEMENT

(1.) WHEN the matter was taken up, we noticed that there is no authorisation by the Committee for appealing the matter before the Tribunal. Section 35(b) (2) of Central Excise Act, 1944 requires that the Committee through the process of Authorisation apply its mind to draw a conclusion whether the order appealed is legal and proper before exercising right of Appeal by Revenue. It serves twin objects: (1) Filing of undesirable appeals is avoided; and (2) Filing of desirable appeals do not escape to meet scrutiny of higher appellate authority. Such decision for filing appeal is carried out through process of scrutiny by a Committee of Commissioners reflecting their mind by a speaking order of Authorisation. Elementary Rule or law requires that there should not be empty formality followed to seek remedy of appeal nor the process of law prescribed to be followed is given go bye. Accordingly appeal before Tribunal is sought through the scrutiny process of Authorisation. A preliminary decision as to legality and propriety of the order appealed is sine qua non before seeking appeal remedy following the decision of Honble High Court of Gujarat in the case of CCE Vs. Shree Ganesh Dyeing & Ptng. Works reported in 2008 (232) ELT 775. Present appeal suffers from legal infirmity in absence of authorisation issued by the Committee of Commissioners with clear mandate to seek Appeal drawing conclusion that the order appealed was neither legal nor proper on the given circumstance of the case exhibiting application of mind of the Committee.

(2.) HONBLE High Court of Punjab and Haryana in the matter of authorisation has noticed that Revenue has been making casual approach in seeking appeal remedy for which Revenues appeal in the case of CCE Delhi Vs. B.E. Office Automation Products Pvt. Ltd. reported in 2010 (249) ELT 24 was dismissed. The Honble High Court has expressed its anxiety stating that the Honble Court does not prefer to make Revenue non -suit but cases after cases having come forward to Honble High Court with the legal infirmities, the Honble High Court was to dismiss that appeal of Revenue. In view of such scenario, the present Appeal without being supported by authorisation is bound to be dismissed. We order accordingly.