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2011 (2) TMI 655 - CHHATTISGARH HIGH COURTReview 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. - Tribunal has not even cared to consider the objection of the appellant with regard to maintainability of the Revenue’s appeal - matter remanded back before tribunal to record a finding on the following limited question of law, after affording opportunity of hearing to the parties: “Whether the appeal filed by the Revenue was not maintainable as there was no proper review or authorization in accordance with Section 35B(2) of the Act. 1944?
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