Revenue appeal maintainability upheld where committee note sheet direction and existing commissioner approval made further authorisation unnecessary.

Revenue appeal maintainability was examined in light of the committee note sheet and review order. The Tribunal noted that the appeal had been filed pursuant to the direction in the committee note sheet and that one Member of the Committee of Commissioners had already filed the appeal before the Tribunal. On that basis, it held that no further authorisation was required for the filing, and the Revenue's application was allowed.

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Issues: Whether the Revenue's appeal was maintainable in view of the authorisation reflected in the committee note sheet and the review order.

Analysis: The Tribunal found from the record that the appeal had been filed pursuant to the direction contained in the committee note sheet. It further noticed that one of the Members of the Committee of Commissioners had already filed the appeal before the Tribunal, and on that basis held that no further authorisation was necessary.

Conclusion: The Revenue's application was allowed.

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