https://www.taxtmi.com/caselaws?id=234118 A departmental appeal under Section 35B(2) is maintainable when the Committee of Commissioners has applied its mind and authorised the filing of the appeal; there is no statutory requirement that both Commissioners must sign on the same day or sit together when recording that decision. The Tribunal cannot, in the absence of any objection by the respondent, probe the internal manner of authorisation and treat staggered signatures as fatal, as that would exceed the limited object of the authorisation inquiry and amount to jurisdictional error. The authorisation also covered the penalty issue under Section 11AC, so the departmental challenge could not be rejected as invalid. en-us Wed, 05 Sep 2012 00:00:00 +0530 Tue, 22 Sep 2015 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234118 A departmental appeal under Section 35B(2) is maintainable when the Committee of Commissioners has applied its mind and authorised the filing of the appeal; there is no statutory requirement that both Commissioners must sign on the same day or sit together when recording that decision. The Tribunal cannot, in the absence of any objection by the respondent, probe the internal manner of authorisation and treat staggered signatures as fatal, as that would exceed the limited object of the authorisation inquiry and amount to jurisdictional error. The authorisation also covered the penalty issue under Section 11AC, so the departmental challenge could not be rejected as invalid. Case-Laws Central Excise Wed, 05 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234118