https://www.taxtmi.com/caselaws?id=125288 Revenue's appeal to CESTAT was held not maintainable because the statutory precondition of a Committee of Commissioners' opinion, under Section 35B(2) of the Central Excise Act, 1944, was not satisfied. The provision requires the Committee to form an opinion that the Commissioner (Appeals)' order is not legal or proper and to direct the authorised officer to file the appeal. As no such opinion accompanied the appeal, the tribunal found the institution of the appeal defective and dismissed it on the preliminary objection without going into the merits. en-us Wed, 25 Mar 2009 00:00:00 +0530 Mon, 22 Oct 2012 15:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125288 Revenue's appeal to CESTAT was held not maintainable because the statutory precondition of a Committee of Commissioners' opinion, under Section 35B(2) of the Central Excise Act, 1944, was not satisfied. The provision requires the Committee to form an opinion that the Commissioner (Appeals)' order is not legal or proper and to direct the authorised officer to file the appeal. As no such opinion accompanied the appeal, the tribunal found the institution of the appeal defective and dismissed it on the preliminary objection without going into the merits. Case-Laws Central Excise Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125288