https://www.taxtmi.com/caselaws?id=218363 The Tribunal dismissed the appeals filed by Revenue against an order-in-appeal due to the lack of proper authorization under Section 35B(2) of the Central Excise Act, 1944 by the Committee of Commissioners. The Tribunal emphasized the importance of the Committee collectively forming an opinion before directing authorized officers to appeal, highlighting the necessity for compliance with statutory requirements for appeal filings. The appeals were deemed not maintainable, citing judgments from the Hon'ble Delhi High Court and the Hon'ble Punjab & Haryana High Court to support the decision. en-us Fri, 20 Jul 2012 00:00:00 +0530 Wed, 10 Sep 2014 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218363 The Tribunal dismissed the appeals filed by Revenue against an order-in-appeal due to the lack of proper authorization under Section 35B(2) of the Central Excise Act, 1944 by the Committee of Commissioners. The Tribunal emphasized the importance of the Committee collectively forming an opinion before directing authorized officers to appeal, highlighting the necessity for compliance with statutory requirements for appeal filings. The appeals were deemed not maintainable, citing judgments from the Hon'ble Delhi High Court and the Hon'ble Punjab & Haryana High Court to support the decision. Case-Laws Central Excise Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218363