Custom, Excise & Service Tax Tribunal
Cce, Raipur vs M/S. Century Cement on 14 September, 2011
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. BENCH-,,,,,SM Excise Appeal No.E/589/09-SM [Arising out of Order-in-Appeal No.157/RPR-I/2008 dated 15.12.2008 passed by the Commissioner (Appeals-I) Raipur]. CCE, Raipur Appellant Vs. M/s. Century Cement Respondent
Present for the Appellant : Shri B.L. Soni, DR Present for the Respondent:Shri. None Coram: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER Date of Hearing/Decision:14.09.2011 ORDER NO. _______________ DATED:________ PER: D.N.PANDA Appeal of Revenue suffers from difficulty of proper authorisation under law. The defect appears at page 9 of appeal folder. One of the Commissioner Shri S. Ramesh signed the authorisation on 19.2.2009. The other Commissioner Shri Anil Kumar signed authorisation on 3.3.09. This clearly shows that there was no committee on either of the two days by the signatories. Such a cause makes the Revenue nonsuiter. Accordingly, its appeal is dismissed not being maintainable.
[Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Anita