Committee of Commissioners approval is mandatory before filing a Revenue appeal to CESTAT; absence defeats maintainability.

Revenue's appeal to CESTAT was held not maintainable because the statutory precondition of a Committee of Commissioners' opinion, under Section 35B(2) of the Central Excise Act, 1944, was not satisfied. The provision requires the Committee to form an opinion that the Commissioner (Appeals)' order is not legal or proper and to direct the authorised officer to file the appeal. As no such opinion accompanied the appeal, the tribunal found the institution of the appeal defective and dismissed it on the preliminary objection without going into the merits.

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Issues: Whether the Revenue's appeal before the Appellate Tribunal was maintainable in the absence of the Committee of Commissioners' opinion required for filing the appeal.

Analysis: Section 35B(2) of the Central Excise Act, 1944 requires the Committee of Commissioners to form an opinion that the order of the Commissioner (Appeals) is not legal or proper and to direct the authorised officer to appeal to the Appellate Tribunal. As no such opinion accompanied the Revenue's appeal, the statutory requirement for institution of the appeal was not satisfied.

Conclusion: The appeal was not maintainable and was dismissed on the preliminary objection without examination of the merits.

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