https://www.taxtmi.com/caselaws?id=243992 The Tribunal dismissed the appeal, ruling it non-maintainable due to the Committee of Chief Commissioners failing to independently apply their minds when passing the review orders, violating Section 35B(2) of the Central Excise Act. The lack of meaningful deliberation and procedural compliance by the Committee rendered the review order unsustainable, as highlighted by the Tribunal's analysis of precedent cases emphasizing the necessity of substantive evaluation by the Committee. en-us Tue, 05 Nov 2013 00:00:00 +0530 Sat, 30 Aug 2014 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243992 The Tribunal dismissed the appeal, ruling it non-maintainable due to the Committee of Chief Commissioners failing to independently apply their minds when passing the review orders, violating Section 35B(2) of the Central Excise Act. The lack of meaningful deliberation and procedural compliance by the Committee rendered the review order unsustainable, as highlighted by the Tribunal's analysis of precedent cases emphasizing the necessity of substantive evaluation by the Committee. Case-Laws Central Excise Tue, 05 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243992