https://www.taxtmi.com/caselaws?id=172346 Statutory review authorisation under Section 35B(2) of the Central Excise Act substantially complies with the committee requirement where two competent Commissioners validly act in their designated capacities, making the Revenue's appeal maintainable. Liability for reversal or payment under Rule 57CC depends on whether separate accounts for inputs used in exempted goods were properly maintained and whether relevant statements, stock-register entries and affidavits were adequately examined. Where those factual issues remain disputed, the original adjudicating authority must undertake a fresh appraisal through de novo proceedings, with all issues left open. en-us Wed, 04 Apr 2007 00:00:00 +0530 Wed, 19 Aug 2015 15:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172346 Statutory review authorisation under Section 35B(2) of the Central Excise Act substantially complies with the committee requirement where two competent Commissioners validly act in their designated capacities, making the Revenue's appeal maintainable. Liability for reversal or payment under Rule 57CC depends on whether separate accounts for inputs used in exempted goods were properly maintained and whether relevant statements, stock-register entries and affidavits were adequately examined. Where those factual issues remain disputed, the original adjudicating authority must undertake a fresh appraisal through de novo proceedings, with all issues left open. Case-Laws Central Excise Wed, 04 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172346