https://www.taxtmi.com/article/detailed?id=5473 Appeals to the tribunal are maintainable only where statute or regulation permits; absent such provision, appeals are inadmissible. For central excise departmental appeals, a Board constituted committee of Chief Commissioners must review orders of Commissioners (Appeals) and, if it deems an order not legal or proper, formally direct an authorized officer to appeal. The committee's review and proper authorization must accompany the appeal and the appeal must be filed within the prescribed period; lack of review, defective authorization, or improper committee composition renders the appeal not maintainable. en-us Mon, 10 Feb 2014 08:18:39 +0530 Mon, 10 Feb 2014 08:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5473 Appeals to the tribunal are maintainable only where statute or regulation permits; absent such provision, appeals are inadmissible. For central excise departmental appeals, a Board constituted committee of Chief Commissioners must review orders of Commissioners (Appeals) and, if it deems an order not legal or proper, formally direct an authorized officer to appeal. The committee's review and proper authorization must accompany the appeal and the appeal must be filed within the prescribed period; lack of review, defective authorization, or improper committee composition renders the appeal not maintainable. Articles Customs - Import - Export - SEZ Mon, 10 Feb 2014 08:18:39 +0530 https://www.taxtmi.com/article/detailed?id=5473