https://www.taxtmi.com/caselaws?id=125476 Revenue appeals under Section 35B of the Central Excise Act require a recorded opinion by the Committee of Commissioners that the order is not legal or proper, together with reasons supporting the appeal. As the record showed no such opinion or supporting reasons, the statutory precondition for filing the appeal was not met. The appeal therefore could not be entertained on merits and was dismissed as not maintainable. en-us Thu, 02 Apr 2009 00:00:00 +0530 Thu, 25 Oct 2012 15:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125476 Revenue appeals under Section 35B of the Central Excise Act require a recorded opinion by the Committee of Commissioners that the order is not legal or proper, together with reasons supporting the appeal. As the record showed no such opinion or supporting reasons, the statutory precondition for filing the appeal was not met. The appeal therefore could not be entertained on merits and was dismissed as not maintainable. Case-Laws Central Excise Thu, 02 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125476