https://www.taxtmi.com/caselaws?id=197184 The Appellate Tribunal CESTAT NEW DELHI dismissed the appeals challenging the confirmation of demand of differential duty on two companies due to lack of proper authorization under Section 35B(2) of the Central Excise Act, 1944. The Tribunal found that the authorization for filing the appeals was not signed by all members of the Committee of Commissioners as required by law, indicating a failure to collectively form an opinion before filing the appeals. Consequently, the appeals were deemed not maintainable, and the penalties imposed on various entities were upheld. en-us Wed, 18 Jul 2012 00:00:00 +0530 Fri, 29 Dec 2017 14:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197184 The Appellate Tribunal CESTAT NEW DELHI dismissed the appeals challenging the confirmation of demand of differential duty on two companies due to lack of proper authorization under Section 35B(2) of the Central Excise Act, 1944. The Tribunal found that the authorization for filing the appeals was not signed by all members of the Committee of Commissioners as required by law, indicating a failure to collectively form an opinion before filing the appeals. Consequently, the appeals were deemed not maintainable, and the penalties imposed on various entities were upheld. Case-Laws Central Excise Wed, 18 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197184