Appeal dismissed due to first appellate authority's dual role as adjudicator and decision maker.

The appeal of the Revenue was dismissed by the Appellate Tribunal CESTAT, New Delhi due to the first appellate authority's dual role as both the adjudicator and decision maker in the review committee, rendering the appeal not maintainable. The Miscellaneous Application (COD) was also dismissed.

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The Appellate Tribunal CESTAT, New Delhi dismissed the appeal of the Revenue as the first appellate authority who passed the adjudication order also became a decision maker in the review committee, making the appeal not maintainable. MA (COD) was also dismissed. (2010 (11) TMI 225 - CESTAT, NEW DELHI)

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