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2016 (9) TMI 484 - AT - Service TaxMaintainability of appeal - authorizing a designated Central Excise officer to file an appeal - composition of the Committee of commissioners – compliance with section 35B(2) of Central Excise Act, 1944 – Held that: - The plea for substitution by new authorization and deemed acceptance of earlier appeal has been made by the appellant-Commissioner. Without doubt, he is the appellant but with the authorized committee having designated a specific officer to handle the appeal, a plea entered by one not authorized by the committee for a decision that was not placed specifically before the authorized committee for a decision is a unilateral act beyond the scope of the powers of a Commissioner. These flaws are severe enough to hold that procedure should not be allowed to come in ‘the way of justice and it is not meant to trip justice’ to the present application – miscellaneous application failed – decided in favor of Revenue.
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