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<h1>Appeal dismissed due to lack of unanimous view on legality of order</h1> The appeal filed by the department was dismissed by the Appellate Tribunal CESTAT, New Delhi because the Committee of Chief Commissioners did not have a ... Appeal by Department - Review Committee, divided view The Appellate Tribunal CESTAT, New Delhi dismissed the department's appeal as the Committee of Chief Commissioners did not have a unanimous view that the order appealed against was not legal or proper. The appeal was filed based on divided views within the Committee, which rendered it inadmissible.