https://www.taxtmi.com/caselaws?id=216932 An appeal under Section 35B of the Central Excise Act, 1944 can be validly authorised only by the statutorily constituted Review Committee under Section 35B(1B). A single Commissioner cannot exercise that power, so an appeal filed on the basis of authorisation issued by one Commissioner alone lacks lawful sanction. On that reasoning, the Tribunal treated the filing as not maintainable and dismissed the proceeding at the threshold without going into the merits. en-us Tue, 09 Aug 2011 00:00:00 +0530 Thu, 16 May 2013 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216932 An appeal under Section 35B of the Central Excise Act, 1944 can be validly authorised only by the statutorily constituted Review Committee under Section 35B(1B). A single Commissioner cannot exercise that power, so an appeal filed on the basis of authorisation issued by one Commissioner alone lacks lawful sanction. On that reasoning, the Tribunal treated the filing as not maintainable and dismissed the proceeding at the threshold without going into the merits. Case-Laws Central Excise Tue, 09 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216932