COMMR. OF CENTRAL EXCISE Vs. GEC ALSTOM LTD.

JUDGEMENT

(1.) THIS is a Revenue appeal filed by Commissioner of Central Excise against Order -in -Appeal No. 273/94 dated 25.11.94 holding that 'Signal Generators' are classifiable under Chapter Heading 85.43 are entitled for the concessional benefit of Notification No. 51/93 CE dated 29.2.93.

(2.) LD . Advocate has taken a preliminary objection with regard to the maintainability of appeal on the ground that the authorisation issued by the Commissioner is not legal and proper as these words are not incorporated in the authorisation in terms of Sub -section (2) of Section 35 -B of the CE Act. He points out that if these words are not in the authorisation, then the conclusion is that the Commissioner has not applied his mind while filing the appeal and such appeals are required to be rejected as not maintainable. In this regard, he submits that the issue is concluded by the judgment in the case of C.C.E. v. Raghuveer Textiles as and also in the case of C.C.E. v. Touchwood as which refers to the Supreme Court judgment rendered in the case of Collector v. Rohit Pulp Paper Mills Ltd. as .

(3.) LD . DR reiterates the departmental contention and submits that the appeal is required to be heard as grounds have been made out against the impugned order.