https://www.taxtmi.com/caselaws?id=124054 The departmental appeal under Section 35B(2) of the Central Excise Act was treated as affected by a curable procedural defect because it had been authorised by the Committee of Commissioners but filed by a different officer. The objection was rejected because the mismatch caused no prejudice to the respondent, and the filing could be aligned with the Committee's authorisation by amendment. The department was therefore permitted to file an amended appeal within the time granted in accordance with the Committee's directions. en-us Fri, 20 Apr 2007 00:00:00 +0530 Tue, 25 Sep 2012 10:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124054 The departmental appeal under Section 35B(2) of the Central Excise Act was treated as affected by a curable procedural defect because it had been authorised by the Committee of Commissioners but filed by a different officer. The objection was rejected because the mismatch caused no prejudice to the respondent, and the filing could be aligned with the Committee's authorisation by amendment. The department was therefore permitted to file an amended appeal within the time granted in accordance with the Committee's directions. Case-Laws Central Excise Fri, 20 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124054