COMMISSIONER OF CENTRAL EXCISE Vs. UFAN CHEMICALS

JUDGEMENT

(1.) WE have heard Shri S.P. Kesarwani, learned counsel, appearing for Central Excise Department. The Central Excise Appeal Defective No. 158 of 2010 is directed against the order of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi dated 23 -2 -2010, by which the appeal was dismissed as not maintainable. The Central Excise Appeal Defective No. 188 of 2010 is directed against the order dated 31 -3 -2010, by which the application of the Central Excise Department for recalling the order dated 23 -2 -2010 was rejected.

(2.) IN the order dated 23 -2 -2010 the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, was of the opinion that the decision, by which the Committee of Commissioners had authorised the filing of the appeal, was not taken by the Committee comprising of the Commissioners on any particular day. The order was signed by the Commissioner on different dates, which shows that there was no ad idem on the issue on the same day. The Tribunal relied upon its decision in CCE, Kanpur v. LML Ltd. -2009 (92) RLT 840 :, 2009 (246) E.L.T. 623 (Tribunal).

(3.) AN affidavit of service was filed by Shri Ram Kripal, Superintendent, Central Excise Range -II, Division -I, Kanpur, verifying that he has served the copy on the respondent on 10 -9 -2010. No one has put in appearance on behalf of respondent.