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    <title>2008 (3) TMI 86 - CESTAT, KOLKATA</title>
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    <description>The Tribunal found the department&#039;s appeal invalid due to lack of unanimous agreement by the Chief Commissioner&#039;s Committee, leading to rejection of the authorization and dismissal of the appeal. The denial of exemption under Notification No. 69/2003-CE was set aside due to the Committee&#039;s failure to consider pending machinery payments. Emphasizing independence, the Tribunal set aside Orders due to lack thereof. Cases were remanded to the Chief Commissioner for a fair decision, with clarification on the right to appeal post the Chief Commissioner&#039;s decision.</description>
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      <description>The Tribunal found the department&#039;s appeal invalid due to lack of unanimous agreement by the Chief Commissioner&#039;s Committee, leading to rejection of the authorization and dismissal of the appeal. The denial of exemption under Notification No. 69/2003-CE was set aside due to the Committee&#039;s failure to consider pending machinery payments. Emphasizing independence, the Tribunal set aside Orders due to lack thereof. Cases were remanded to the Chief Commissioner for a fair decision, with clarification on the right to appeal post the Chief Commissioner&#039;s decision.</description>
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