COMMISSIONER OF C. EX. Vs. DHIRENDRASINGH C. ZALA

JUDGEMENT

(1.) THE appeal in this case was dismissed for non -compliance of the provisions contained in Proviso 2 of Section 35B of the Central Excise Act, 1944.

(2.) THE Learned S.D.R. submitted that the Sub -section (2) requiring the authorisation from the Committee of the Commissioner, came into existence with effect from 13 -5 -2005 vide Notification No. 25/2005 -Central Excise (N.T.) dated 13th May 2005 and since the appeal was filed before 13th May 2005, there is no infirmity in the appeal. The counsel for the respondents does not oppose the application.

(3.) IN view of what has stated above, the appeal is restored. The same should be put up for admission on 17 -4 -2006. (Pronounced in Court)