https://www.taxtmi.com/caselaws?id=125884 Departmental appeal was held not maintainable because the Committee of Commissioners had not recorded the valid unanimous opinion required by the governing law. One member had already taken the view that no appeal was necessary, and the appeal was nevertheless filed on the basis of a Board circular. The ruling states that, during the relevant period, the circular-based procedure lacked statutory support, so the appeal could not be sustained in the absence of a valid committee decision authorising it. The preliminary objection succeeded and the assessee prevailed. en-us Wed, 18 Feb 2009 00:00:00 +0530 Wed, 31 Oct 2012 12:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125884 Departmental appeal was held not maintainable because the Committee of Commissioners had not recorded the valid unanimous opinion required by the governing law. One member had already taken the view that no appeal was necessary, and the appeal was nevertheless filed on the basis of a Board circular. The ruling states that, during the relevant period, the circular-based procedure lacked statutory support, so the appeal could not be sustained in the absence of a valid committee decision authorising it. The preliminary objection succeeded and the assessee prevailed. Case-Laws Central Excise Wed, 18 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125884