https://www.taxtmi.com/caselaws?id=330621 Departmental appeals under Section 35B of the Central Excise Act, 1944 are maintainable only if the Committee of Commissioners issues the statutory authorisation in the prescribed manner. A note-sheet signed internally by both Commissioners cannot replace the formal authorisation, and a document signed by only one Commissioner is insufficient. The stated legal position treats compliance with Section 35B(2) as mandatory, so an appeal filed without proper authorisation is not maintainable and is liable to be dismissed. en-us Tue, 17 May 2016 00:00:00 +0530 Mon, 01 Aug 2016 16:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330621 Departmental appeals under Section 35B of the Central Excise Act, 1944 are maintainable only if the Committee of Commissioners issues the statutory authorisation in the prescribed manner. A note-sheet signed internally by both Commissioners cannot replace the formal authorisation, and a document signed by only one Commissioner is insufficient. The stated legal position treats compliance with Section 35B(2) as mandatory, so an appeal filed without proper authorisation is not maintainable and is liable to be dismissed. Case-Laws Central Excise Tue, 17 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330621