https://www.taxtmi.com/caselaws?id=2605 Proper authorisation under Section 35B(2) depends on the Committee of Commissioners forming and recording an opinion that the impugned order is not legal or proper; where such independent application of mind is shown, the appeal is maintainable. For a 100% export oriented undertaking, concessional treatment under Notification No. 2/95-CE applies only to goods permitted to be sold in India in accordance with the governing rules and export policy. If clearance into India occurs without the requisite permission, the notification cannot be invoked and the concession is unavailable. en-us Wed, 01 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2605 Proper authorisation under Section 35B(2) depends on the Committee of Commissioners forming and recording an opinion that the impugned order is not legal or proper; where such independent application of mind is shown, the appeal is maintainable. For a 100% export oriented undertaking, concessional treatment under Notification No. 2/95-CE applies only to goods permitted to be sold in India in accordance with the governing rules and export policy. If clearance into India occurs without the requisite permission, the notification cannot be invoked and the concession is unavailable. Case-Laws Central Excise Wed, 01 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2605