https://www.taxtmi.com/circulars?id=11939 Review by a committee of two Commissioners requires two stages: formation of an opinion that the appellate order is not legal or proper and issuance of a review-cum-authorization directing a named officer to file an appeal. Recurrent judicially-noted defects include defective or missing authorizations (undated, singly signed, names absent), lack of application of mind in file notings, and absence of any recorded meeting or concurrence. Committees must ensure meaningful notings, separate valid authorization orders, strict compliance with signature and dating formalities, and may use video conferencing to record deliberations. en-us Fri, 23 Nov 2012 00:00:00 +0530 Wed, 28 Nov 2012 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11939 Review by a committee of two Commissioners requires two stages: formation of an opinion that the appellate order is not legal or proper and issuance of a review-cum-authorization directing a named officer to file an appeal. Recurrent judicially-noted defects include defective or missing authorizations (undated, singly signed, names absent), lack of application of mind in file notings, and absence of any recorded meeting or concurrence. Committees must ensure meaningful notings, separate valid authorization orders, strict compliance with signature and dating formalities, and may use video conferencing to record deliberations. Circulars Central Excise Fri, 23 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11939