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2008 (12) TMI 116 - CESTAT KOLKATAReview by Committee of Chief Commissioners, without authorization – review order passed is contrary to notification 24/05 C.E. (N.T.) – appointment of public authorities through official journal called Gazette is mandatory and failure to do so is incurable – impugned review order having no locus standi, therefore revenue’s appeal is dismissed – further, Tribunal being a creature of the Statute it cannot ignore the statutory mandate of compliance of Section 35B(2) of the Act nor it can direct the authorities to dispense with the compliance to the said provision - Tribunal cannot sanction action of the authorities who have acted in defiance of the law and the Chief Commissioners not appointed in accordance with the mandate of the Statute
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