https://www.taxtmi.com/caselaws?id=126196 Revenue appeals require a prior opinion from the Committee of Commissioners on the legality and propriety of the challenged order. Where the note sheet does not establish that the Committee formed this mandatory opinion, the appeals are improperly instituted and cannot be entertained on merits. Subsequent miscellaneous applications do not cure the absence of the required approval. Revenue appeals filed without demonstrable Committee approval are therefore not maintainable and must be dismissed in limine, along with related miscellaneous applications. en-us Wed, 29 Apr 2009 00:00:00 +0530 Sat, 03 Nov 2012 11:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126196 Revenue appeals require a prior opinion from the Committee of Commissioners on the legality and propriety of the challenged order. Where the note sheet does not establish that the Committee formed this mandatory opinion, the appeals are improperly instituted and cannot be entertained on merits. Subsequent miscellaneous applications do not cure the absence of the required approval. Revenue appeals filed without demonstrable Committee approval are therefore not maintainable and must be dismissed in limine, along with related miscellaneous applications. Case-Laws Central Excise Wed, 29 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126196