2012 (9) TMI 818

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri Hemant Bajaj, Advocate, for the Respondent. [Order]. - Review Order does not disclose whether there was Committee and whether such Committee met to take a decision as required by law. The Review Order is also undated by one of the Commissioner not disclosing whether he has at any point of time participated in the decision making process. Cases after cases of Revenue is coming up with ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....thorization has been passed subsequently on 4/6/2-2-2009 which may be considered as ex post facto authorization. Firstly, there is no ground raised in the grounds of appeal which has been filed on 6-7-2009. Moreover, after the dismissal of appeal by the Tribunal the defect could not have been removed. A perusal of the file shows that the Revenue has proceeded on the premises that on 2-2-2009 it ha....