https://www.taxtmi.com/caselaws?id=201872 A review authorisation by a Committee of Commissioners requires a legally valid collective decision. Where the members sign the note sheet on different dates, there is no concurrence or meeting of minds on either date and therefore no Committee decision in the manner required by law. A later affidavit cannot cure this past defect. The resulting legal infirmity renders the review order incapable of supporting restoration, and the restoration application was dismissed. Revenue authorities must ensure that appeals are filed with proper, valid authorisation; repeated casual defects in authorisation can cause appeals to fail as non-maintainable. en-us Fri, 07 May 2010 00:00:00 +0530 Tue, 18 Jan 2011 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201872 A review authorisation by a Committee of Commissioners requires a legally valid collective decision. Where the members sign the note sheet on different dates, there is no concurrence or meeting of minds on either date and therefore no Committee decision in the manner required by law. A later affidavit cannot cure this past defect. The resulting legal infirmity renders the review order incapable of supporting restoration, and the restoration application was dismissed. Revenue authorities must ensure that appeals are filed with proper, valid authorisation; repeated casual defects in authorisation can cause appeals to fail as non-maintainable. Case-Laws Service Tax Fri, 07 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201872