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2010 (10) TMI 204 - CESTAT, AHMEDABADAppeal to Tribunal – Maintainability - Revenue filed appeal against orders of Commissioner (Appeals) in EA-3 form - there is no review by the Committee of Commissioners, inasmuch though subsequently Committee was constituted, but not with retrospective effect. - appeals having been rejected by the Tribunal vide its earlier order, the Revenue could not have filed fresh appeal in respect of same impugned order - No liberty was given to the Revenue to do so in the earlier order of the Tribunal - appeals cannot be entertained as same amount to review of the earlier order of the Tribunal and sitting in appeal over the same, which is not permissible – appeal rejected
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