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Issues: Whether the Revenue appeal was maintainable in the absence of an opinion recorded by the Committee of Commissioners under Section 35B of the Central Excise Act.
Analysis: The record showed no opinion by the Committee of Commissioners that the impugned order was not legal or proper, and no reasons were recorded to support the appeal. Since the statutory precondition for filing the appeal was not satisfied, the appeal could not be entertained on merits.
Conclusion: The appeal was held to be not maintainable and was dismissed.
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