2012 (8) TMI 821 - AT - Central Excise

Maintainability of appeal - Authorization under law - Improper authorization order of committee of commissioner - Date not mentioned - Section 35B - Held that - First page and signature of members of committee not dated as required under law - Not clear whether decision of committee finally took place - Appeal not maintainable.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed Revenue's appeal as not maintainable due to lack of proper authorization and absence of dates on the first page and signatures of the Committee members.