2011 (4) TMI 945

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....he Respondent. [Order per : Chittaranjan Satapathy, Member (T) (for the Bench)]. - Heard both sides. 2. In this case, the impugned order-in-appeal was passed by Shri V.K. Verma as Commissioner (Appeals). Subsequently on his appointment as Jurisdictional Commissioner, he has signed an authorisation bearing no date to file appeal against his own order giving a finding that the said ord....

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....specified the members by posts/designation and not by name. We see no merits in the application filed on behalf of the department. The Members appointed to the Review Committee comprised individuals holding the posts and they have to apply their mind and come to a conclusion that the order under review is not legal or proper before the Committee can authorise filing of an appeal. Apart from the fa....