2013 (12) TMI 389

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....as, Advocate ORDER PER: D.N.PANDA Ld. DR vehemently opposes the order passed earlier by Tribunal submitting that it is not necessary for the Committee to physically meet. 2. In this case order was passed on 09.08.2012 dismissing Revenue's appeal as not maintainable in absence of fulfilment of mandatory requirement of authorisation. In the present Misc. Application, Revenue brings out that le....

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....note was signed by the Noting Officer on 09.07.2010. Ld. Commissioner, Jaipur-I signed the note on 12.07.2010 and the Commissioner, Jaipur-II signed on 14.07.2010. This clearly establishes that there was no Committee of Members either on 12.07.2010 or 14.07.2010 nor they had any views expressed on the note to record their decision. There is no empty formality to be followed in law when the law req....