2008 (12) TMI 597

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..... Bajaj, Advocate, for the Respondent. [Order]. -  Revenue has filed a Misc. application to remedy a situation where the opinion of the Review Committee was not filed earlier while filing the appeal. In this Misc. Application Revenue states that the copy of the order sheet filed at page 2 & 3 conveys decision of the Committee. Therefore, the appeal be admitted. The page No. 2 & 3 to whi....

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....r proper. In the absence of a Committee to take primary decision, the page 3 which is relied upon by the Revenue, does not lead any credence and the same cannot be called as decision of the Committee. 2. Page No. 2 annexed to the Misc. Application does not indicate any of the basic requirements of law to suggest whether there was a Committee and the Committee was constituted with certain n....