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of <h1>Appeal dismissed for lack of proper authorization under Finance Act.</h1> <h3>Commissioner of Central Excise, Patna Versus. Bharat Organics Ltd.</h3> The appeal filed by Shri M.S. Badan, Commissioner of Central Excise, Patna, was dismissed by the Appellate Tribunal CESTAT, Kolkata due to lack of proper ... Revenue filed this appeal against the order-in-appeal - There is no authorization by the Committee of Commissioners as required under section 86(2)(a) of the Finance Act, 1994 in favour of the officer who filed the appeal. Therefore, the appeal is dismissed. The Appellate Tribunal CESTAT, Kolkata dismissed the appeal filed by Shri M.S. Badan, Commissioner of Central Excise, Patna, as there was no proper authorization by the Committee of Commissioners as required under section 86(2)(a) of the Finance Act, 1994.
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