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2015 (9) TMI 589 - SCH - Service TaxRecording of Satisfaction u/s 86 - clearance from the Committee of Chief Commissioners of Central Excise - Supreme Court dismissed the appeal filed by the assessee against the decision of Delhi High Court [2014 (4) TMI 403 - DELHI HIGH COURT] wherein Tribunal held that Chief Commissioners did not, on the record, record independent reasons for concurring with their respective subordinates does not render the authorization void. There is no such requirement in Section 86(2), and this Court does not propose to add another layer to these administrative proceedings. Rather, it is important to view the proceedings as a whole - detailed notes considering the issue of appeal were prepared by those in the office of the Chief Commissioner delegated with such tasks, and the final decision or approval was taken by the Chief Commissioner.
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