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2010 (10) TMI 139 - AT - Central ExciseAppeal by Department - Authorisation - Tribunal is not entitled to review the formation of opinion by the Commissioner - Tribunal cannot factually ascertain whether there is compliance with the statutory requirement of sub-section (2) of Section 35B of the Act, namely, fulfilment of the mandatory pre-requisite condition before an appeal is lodged with the Tribunal - it is not mere formality but the Review Committee has to arrive at the decision whether the impugned order was legal or proper or not and whether appeal to be filed or not - decision taken in this case is not of Review Committee hence, the authorisation is defective
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