https://www.taxtmi.com/caselaws?id=30957 The Tribunal dismissed the appeal filed by the Revenue due to the failure to meet statutory requirements of forming an opinion by the Committee of Commissioners and obtaining proper authorization for filing the appeal under Section 35B(2) of the Central Excise Act. The Tribunal emphasized the necessity for the Committee of Commissioners to authorize the excise officer to file the appeal, highlighting previous decisions where appeals were dismissed for similar reasons. The respondent's objection was upheld, leading to the dismissal of the Revenue's appeal. en-us Wed, 23 Apr 2008 00:00:00 +0530 Wed, 08 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30957 The Tribunal dismissed the appeal filed by the Revenue due to the failure to meet statutory requirements of forming an opinion by the Committee of Commissioners and obtaining proper authorization for filing the appeal under Section 35B(2) of the Central Excise Act. The Tribunal emphasized the necessity for the Committee of Commissioners to authorize the excise officer to file the appeal, highlighting previous decisions where appeals were dismissed for similar reasons. The respondent's objection was upheld, leading to the dismissal of the Revenue's appeal. Case-Laws Central Excise Wed, 23 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30957