https://www.taxtmi.com/caselaws?id=233876 The appeal filed by the Revenue was deemed non-maintainable due to the absence of an independent opinion as required by Section 35-B(2). The decision to file the appeal was made by officers below the rank of Commissioner, and the Committee of Commissioners did not form an independent opinion. Citing legal precedent, the Tribunal highlighted the necessity for an independent opinion before filing an appeal. Drawing on previous decisions, the Tribunal dismissed the Revenue's appeal, emphasizing the requirement for an independent opinion in such cases. en-us Tue, 26 Feb 2013 00:00:00 +0530 Mon, 20 May 2013 10:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233876 The appeal filed by the Revenue was deemed non-maintainable due to the absence of an independent opinion as required by Section 35-B(2). The decision to file the appeal was made by officers below the rank of Commissioner, and the Committee of Commissioners did not form an independent opinion. Citing legal precedent, the Tribunal highlighted the necessity for an independent opinion before filing an appeal. Drawing on previous decisions, the Tribunal dismissed the Revenue's appeal, emphasizing the requirement for an independent opinion in such cases. Case-Laws Central Excise Tue, 26 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233876