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2012 (9) TMI 818 - CESTAT, NEW DELHIReview Order – alleged that Review Order is also undated by one of the Commissioner not disclosing whether he has at any point of time participated in the decision making process – Held that:- Cases after cases of Revenue is coming up with casual approach to law and without disclosing the reason why the order-in-appeal neither legal nor proper - Revenue has proceeded on the premises that on 2-2-2009 it has been given time to cure the defect by 9-2-2009 as the next date fixed is 18-2-2009. The aforesaid premise is factually incorrect as the appeals were dismissed vide order dated 2-2-2009 (A.4). In any case once the fundamental element of formation of opinion of filing the appeal is missing then no appeal is deemed to be instituted in the eyes of law – appeal dismissed
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