https://www.taxtmi.com/caselaws?id=113042 A departmental review or appeal is not invalid merely because the authorisation to initiate it does not contain elaborate reasons; formation of the competent authority's opinion and express authorisation are sufficient unless the procedure requires more. On that basis, the rejection of the review application could not stand. Because the exemption claim under Notification No. 33/99-C.E. had not been properly reconsidered in light of the Commissioner's direction, the matter was remanded to the original authority for fresh examination of eligibility to exemption. en-us Fri, 04 Jun 2004 00:00:00 +0530 Thu, 03 May 2012 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113042 A departmental review or appeal is not invalid merely because the authorisation to initiate it does not contain elaborate reasons; formation of the competent authority's opinion and express authorisation are sufficient unless the procedure requires more. On that basis, the rejection of the review application could not stand. Because the exemption claim under Notification No. 33/99-C.E. had not been properly reconsidered in light of the Commissioner's direction, the matter was remanded to the original authority for fresh examination of eligibility to exemption. Case-Laws Central Excise Fri, 04 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113042