https://www.taxtmi.com/caselaws?id=121415 A recorded opinion by the Commissioner on the legality or propriety of the impugned order is mandatory before the Revenue files an appeal. Mere approval of draft grounds of appeal, without independent recorded consideration demonstrating statutory satisfaction, does not meet that requirement. The Revenue's appeal was therefore not maintainable. The governing principle is that where legislation requires prior recorded satisfaction or opinion for instituting an appeal, procedural approval alone cannot substitute for the prescribed statutory decision-making process. en-us Tue, 24 Apr 2007 00:00:00 +0530 Mon, 30 Jul 2012 15:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121415 A recorded opinion by the Commissioner on the legality or propriety of the impugned order is mandatory before the Revenue files an appeal. Mere approval of draft grounds of appeal, without independent recorded consideration demonstrating statutory satisfaction, does not meet that requirement. The Revenue's appeal was therefore not maintainable. The governing principle is that where legislation requires prior recorded satisfaction or opinion for instituting an appeal, procedural approval alone cannot substitute for the prescribed statutory decision-making process. Case-Laws Central Excise Tue, 24 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121415