https://www.taxtmi.com/caselaws?id=120469 The Tribunal upheld the preliminary objection raised by the Respondent-assessee regarding the lack of proper authorization for the appeal filed by Revenue under Section 35B(2) of the Central Excise Act. The Tribunal found that the appeal was not maintainable as the Committee of Commissioners did not authorize it as required by law. The attempt to rectify the defect through a Miscellaneous Application was deemed non-sustainable. Consequently, the Tribunal dismissed both the appeal and the Miscellaneous Application, emphasizing that the error was non-curable and in violation of the law. en-us Wed, 22 Nov 2006 00:00:00 +0530 Fri, 20 Jul 2012 11:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120469 The Tribunal upheld the preliminary objection raised by the Respondent-assessee regarding the lack of proper authorization for the appeal filed by Revenue under Section 35B(2) of the Central Excise Act. The Tribunal found that the appeal was not maintainable as the Committee of Commissioners did not authorize it as required by law. The attempt to rectify the defect through a Miscellaneous Application was deemed non-sustainable. Consequently, the Tribunal dismissed both the appeal and the Miscellaneous Application, emphasizing that the error was non-curable and in violation of the law. Case-Laws Central Excise Wed, 22 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120469