https://www.taxtmi.com/highlights?id=68762 Maintainability of the appeal - validity of review order was signed separately by the two members of the Committee of Commissioners - It is submitted that the review order is bad as there is no formation of opinion in terms of section 35B(2) of CEA - Tribunal while acting as an appellate authority has no jurisdiction to strike down a decision taken by the Committee of Commissioners on the administrative side - AT en-us Fri, 17 Mar 2023 08:36:32 +0530 Fri, 17 Mar 2023 08:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68762 Maintainability of the appeal - validity of review order was signed separately by the two members of the Committee of Commissioners - It is submitted that the review order is bad as there is no formation of opinion in terms of section 35B(2) of CEA - Tribunal while acting as an appellate authority has no jurisdiction to strike down a decision taken by the Committee of Commissioners on the administrative side - AT Highlights Central Excise Fri, 17 Mar 2023 08:36:32 +0530 https://www.taxtmi.com/highlights?id=68762