https://www.taxtmi.com/caselaws?id=2336 A statutory Committee of two Commissioners must independently form the opinion that an order of the Commissioner (Appeals) is not legal or proper and authorize the appeal; a single Commissioner holding dual charge cannot satisfy that mandate. The amended scheme of Section 35B(2) and Section 35(1B) was treated as deliberate and mandatory, so administrative exigency, a Board circular, or Rule 3(3) of the Central Excise Rules, 2002 could not cure the defect. The invalid authorization rendered the departmental appeals incompetent and not maintainable. en-us Thu, 19 Apr 2007 00:00:00 +0530 Thu, 11 Jun 2020 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2336 A statutory Committee of two Commissioners must independently form the opinion that an order of the Commissioner (Appeals) is not legal or proper and authorize the appeal; a single Commissioner holding dual charge cannot satisfy that mandate. The amended scheme of Section 35B(2) and Section 35(1B) was treated as deliberate and mandatory, so administrative exigency, a Board circular, or Rule 3(3) of the Central Excise Rules, 2002 could not cure the defect. The invalid authorization rendered the departmental appeals incompetent and not maintainable. Case-Laws Central Excise Thu, 19 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2336