https://www.taxtmi.com/caselaws?id=119587 The Tribunal dismissed the appeal filed by the Revenue challenging the Commissioner of Central Excise's order upholding duty demand and cess on paper manufactured without payment of duty. Despite condoning the delay in filing the appeal, the Tribunal found it not maintainable due to the lack of a joint sitting and collective opinion by the Committee of Commissioners as mandated by Section 35B(2) of the Central Excise Act. The appeal was based on divergent views of the Commissioners, leading to its dismissal. The judgment underscores the significance of adhering to procedural requirements for filing appeals against such orders. en-us Fri, 07 Apr 2006 00:00:00 +0530 Thu, 12 Jul 2012 10:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119587 The Tribunal dismissed the appeal filed by the Revenue challenging the Commissioner of Central Excise's order upholding duty demand and cess on paper manufactured without payment of duty. Despite condoning the delay in filing the appeal, the Tribunal found it not maintainable due to the lack of a joint sitting and collective opinion by the Committee of Commissioners as mandated by Section 35B(2) of the Central Excise Act. The appeal was based on divergent views of the Commissioners, leading to its dismissal. The judgment underscores the significance of adhering to procedural requirements for filing appeals against such orders. Case-Laws Central Excise Fri, 07 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119587