https://www.taxtmi.com/caselaws?id=261863 The court held that the Custom, Excise and Service Tax Appellate Tribunal (CESTAT) cannot scrutinize the sufficiency or appropriateness of the material considered by the Committee of Commissioners in appeals under Section 86 of the Finance Act, 1994. Additionally, the court ruled that the Chief Commissioners' decision to append signatures to notes prepared by subordinate officers does not invalidate the Committee's decision as long as each member has the necessary material and concurs with the decision. The court favored the Revenue in its decision and directed the matter to be placed before the Roster Bench for further proceedings. en-us Mon, 20 Jul 2015 00:00:00 +0530 Sat, 05 Mar 2016 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261863 The court held that the Custom, Excise and Service Tax Appellate Tribunal (CESTAT) cannot scrutinize the sufficiency or appropriateness of the material considered by the Committee of Commissioners in appeals under Section 86 of the Finance Act, 1994. Additionally, the court ruled that the Chief Commissioners' decision to append signatures to notes prepared by subordinate officers does not invalidate the Committee's decision as long as each member has the necessary material and concurs with the decision. The court favored the Revenue in its decision and directed the matter to be placed before the Roster Bench for further proceedings. Case-Laws Service Tax Mon, 20 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261863