2012 (10) TMI 217

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....Shri Prabhat Kumar, 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 are coming up with ....

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....f authorisation 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 i....

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.... Revenue remediless and when an appeal is not maintainable, Tribunal cannot come to rescue of Revenue. Its appeal is liable to be dismissed. Therefore, it is high time for Revenue to guide its officers to form proper Committee and take decision in accordance with law as has been laid down by the Hon'ble High Court of Gujarat in the case of Ganesh Dyeing reported in 2008 (232) E.L.T. 775 (Guj) = 20....