Appeal's Validity Challenged: Approval Committee Missing Two Chief Commissioners, Authority Limited to Commissioner-Level Decisions Only.

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....Maintainability of appeal - approval committee did not consist of two Chief Commissioners of Central Excise - The said power is exercised by the Committee of Chief Commissioners only when the order or decision is that of the Commissioner. It does not apply when the order or decision is by an officer/authority subordinate to the Commissioner. - HC....