One Commissioner does constitute committee – CESTAT
Yesterday we reported a case wherein the CESTAT held that one Commissioner wearing two hats cannot constitute the Committee of Commissioners for review of the orders of the Commissioner (Appeals).
Today we bring you a diametrically opposite judgement. The Mumbai bench of the Tribunal has held that even a single Commissioner holding charge of the other Commissioner can constitute the Committee.
The Mumbai Tribunal observed,
Commissioner of Central Excise, Belapur appears to be holding additional charge of the post of Commissioner of Central Excise, Raigad; as such there was nothing wrong in reviewing the appeal by the Commissioner of Central Excise, Belapur who is also Commissioner of Central Excise, Raigad by forming a committee by themselves. An officer who is full additional in charge of the other equivalent post and as per notification these two Commissioners constitute a reviewing committee, they are quite competent to act and take a decision. I am in full agreement with the submission made by the department and hold that the Committee was validly constituted and the appeal was rightly reviewed in the dual capacity.
This is in sharp contrast to the decision by the Kolkotta Bench decision which we reported yesterday and mentioned in DDT too.
Maybe the issue has to go to a Larger Bench.