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2008 (12) TMI 55 - AT - Central ExciseAppeal by department - Tribunal has power to consider as to whether the substantive requirement u/s 35B(2) has been met before filing an appeal under the said sub-section - since the Committee of the Commissioners has neither come to a finding that the impugned orders are not legal or proper nor given any reasons therefore, the authorizations issued by the Committee are not valid in eyes of law - appeals filed by dept. in pursuance of such authorizations are not maintainable, hence dismissed
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