CCE Vs. LLOYDS METALS AND ENGG. LTD. AND

JUDGEMENT

(1.) THE above appeals arising out of separate orders of the Commissioner of Central Excise (Appeals) involve a common issue and are hence heard together and disposed of by this common order.

(2.) IN all these cases orders were passed by the Additional Commissioner, Nagpur extending the benefit of Modvat credit under Rule 57A/capital goods credit under Rule 57Q on different items. The Commissioner of Central Excise, Nagpur reviewed such orders in terms of Section 35E(2) of the Central Excise Act, 1944, in order to satisfy himself as to the legality, propriety and correctness of the said order and found that the order in adjudication is not legal proper and correct; and therefore directed the Assistant Commissioner to file an application in proper form with the Commissioner of Central Excise (Appeals), Bhopal in terms of Sub -section (4) of the Section 35E of the Act. Appeals were preferred before the Commissioner of Central Excise (Appeals), Bhopal who held that the appeals filed by the department were not maintainable as direction of the Commissioner of Central Excise to the Assistant Commissioner to file appeal to the Commissioner of Central Excise (Appeals) against the Additional Commissioner's order was not legal and valid under Section 35E(2) of the Act. Hence these appeals by the Revenue.

(3.) I have heard Shri A. Shukla, learned SDR for the Revenue and the representatives of the respondents as mentioned above.