Valid committee authorisation is essential for a Revenue appeal; differing member views made the review order ineffective.

The statutory power to authorise a Revenue appeal under Section 35E of the Central Excise Act, 1944 required a valid collective decision of the Committee of Chief Commissioners after examining the Commissioner's order. Where the review order showed that the members differed on whether to accept the order or file an appeal, the Committee had not taken the requisite common decision. The defect was substantive and went to the root of the authority to direct the appeal, so the appeal was not maintainable.

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Issues: Whether the Revenue's appeal was maintainable when the review order authorising the appeal was not in accordance with the statutory requirement for action by the Committee of Chief Commissioners.

Analysis: The statutory scheme under Section 35E required the Committee of Chief Commissioners to examine the correctness of the Commissioner's order and authorise further action. The review order showed that the members of the Committee had differed on the question of accepting the order or filing an appeal, and therefore there was no valid collective decision of the Committee. In such circumstances, the defect was not a mere irregularity in signature but went to the root of the authority to direct the appeal.

Conclusion: The appeal was not maintainable because the review order was not passed in accordance with Section 35E of the Central Excise Act, 1944.

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