Appeal Authorized by Commissioners' Committee Must Follow Section 35B(2) of Central Excise Act; Opinion Formation is Mandatory.

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....Review of order by two member committee of commissioners - authorization of appeal - authorization in accordance with Section 35B(2)- Held that:- formation of opinion, as contemplated in Section 35B(2) of the Act, is a mandatory requirement, which cannot be treated to be a procedural formality. .... - HC....