https://www.taxtmi.com/caselaws?id=213571 The statutory power to authorise a Revenue appeal under Section 35E of the Central Excise Act, 1944 required a valid collective decision of the Committee of Chief Commissioners after examining the Commissioner's order. Where the review order showed that the members differed on whether to accept the order or file an appeal, the Committee had not taken the requisite common decision. The defect was substantive and went to the root of the authority to direct the appeal, so the appeal was not maintainable. en-us Wed, 25 Apr 2012 00:00:00 +0530 Tue, 09 Oct 2012 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213571 The statutory power to authorise a Revenue appeal under Section 35E of the Central Excise Act, 1944 required a valid collective decision of the Committee of Chief Commissioners after examining the Commissioner's order. Where the review order showed that the members differed on whether to accept the order or file an appeal, the Committee had not taken the requisite common decision. The defect was substantive and went to the root of the authority to direct the appeal, so the appeal was not maintainable. Case-Laws Central Excise Wed, 25 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213571