https://www.taxtmi.com/caselaws?id=121721 The Appellate Tribunal CESTAT, Kolkata held that appeals filed under Customs and Central Excise Law without valid authorization from a Committee of two Commissioners are not maintainable. The Tribunal emphasized the legislative intent behind the 2005 amendment to involve multiple viewpoints in the authorization process. A separate judgment in Mumbai suggesting a single Commissioner with additional charge could constitute a reviewing committee was rejected by the Kolkata Tribunal. The decision underscores the necessity of adhering to the amended provisions to ensure the legality of appeals filed by the Department. en-us Mon, 14 May 2007 00:00:00 +0530 Wed, 01 Aug 2012 17:33:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121721 The Appellate Tribunal CESTAT, Kolkata held that appeals filed under Customs and Central Excise Law without valid authorization from a Committee of two Commissioners are not maintainable. The Tribunal emphasized the legislative intent behind the 2005 amendment to involve multiple viewpoints in the authorization process. A separate judgment in Mumbai suggesting a single Commissioner with additional charge could constitute a reviewing committee was rejected by the Kolkata Tribunal. The decision underscores the necessity of adhering to the amended provisions to ensure the legality of appeals filed by the Department. Case-Laws Central Excise Mon, 14 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121721