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    <title>2009 (6) TMI 845 - CESTAT, KOLKATA</title>
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    <description>The Tribunal dismissed the Department&#039;s appeal against the small-scale exemption granted to the respondents due to an invalid review order-cum-authorization signed by a retired Commissioner instead of the required Committee of two Commissioners. Emphasizing the necessity for a valid authorization, the appeal was deemed not maintainable, and the respondents&#039; cross objection was disposed of accordingly.</description>
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      <description>The Tribunal dismissed the Department&#039;s appeal against the small-scale exemption granted to the respondents due to an invalid review order-cum-authorization signed by a retired Commissioner instead of the required Committee of two Commissioners. Emphasizing the necessity for a valid authorization, the appeal was deemed not maintainable, and the respondents&#039; cross objection was disposed of accordingly.</description>
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