https://www.taxtmi.com/caselaws?id=206892 Departmental appeal authorisation requires the reviewing authority to apply independent mind and verify relevant material before concluding that the adjudicating order is illegal or improper; a bare, unsupported disagreement is insufficient, so the challenge to authorisation failed. A Board clarification operates for the period governed by unchanged legal provisions, and it cannot be artificially confined to only part of the dispute period when no amendment has occurred, so the clarification applied throughout and the demand relief was upheld. en-us Thu, 03 Mar 2011 00:00:00 +0530 Wed, 07 Sep 2011 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206892 Departmental appeal authorisation requires the reviewing authority to apply independent mind and verify relevant material before concluding that the adjudicating order is illegal or improper; a bare, unsupported disagreement is insufficient, so the challenge to authorisation failed. A Board clarification operates for the period governed by unchanged legal provisions, and it cannot be artificially confined to only part of the dispute period when no amendment has occurred, so the clarification applied throughout and the demand relief was upheld. Case-Laws Service Tax Thu, 03 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206892