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2013 (5) TMI 461 - AT - Central ExciseNon-maintainability of the appeal - Held that:- Appeal was formed by the officers below the rank of Commissioner. The file was placed before the Committee of Commissioners who simply signed the same without recording any independent opinion. In terms of law declared by the Hon'ble Delhi High Court in the case of CCE, Delhi-I Vs Kundalia Industries [2012 (8) TMI 789 - DELHI HIGH COURT] the Committee of Commissioners is required to form an independent opinion themselves and then to file an appeal instead of signing the already formed opinion of lower authorities.Appeal is dismissed.
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