Revenue appeal maintainability failed for lack of proper authorisation by the Committee of Commissioners.

An appeal by the revenue was found not maintainable because it was filed by an officer who had not been authorised by the Committee of Commissioners. The authorization had been issued in favour of a different officer, so the statutory requirement under section 86(2)(a) of the Finance Act, 1994 was not satisfied. As a result, the appeal was dismissed.

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Issues: Whether the appeal filed by the revenue was maintainable in the absence of authorization by the Committee of Commissioners in favour of the officer who instituted it.

Analysis: The appeal was instituted by one officer, while the Committee of Commissioners had authorized a different officer. In the absence of authorization in favour of the officer who filed the appeal, the requirement under section 86(2)(a) of the Finance Act, 1994 was not satisfied.

Conclusion: The appeal was not maintainable and was dismissed.

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