2012 (12) TMI 913

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....hri Arora, learned Counsel has a preliminary objection that one of the members of the Committee took decision on 24.6.2010 for filing appeal by Revenue and the other member took decision on 29.6.2010. Such a decision is not in accordance with law being a decision of individual but not of the Committee since there was no meeting on either of the date. Shri Arora says this relying on page 3 of the a....

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....d two officers who rightly submitted the matter for consideration by the Committee of Commissioners. However, the Commissioner of Central Excise-I and Commissioner of Central Excise-II who allegedly constitute the Committee of Commissioners, simply appended their signatures to the aforesaid note on 7th January and 8th January, 2008 respectively. This shows that there was no meeting of the aforesai....