2007 (6) TMI 387

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..... cate, for the Respondent. [Order]. Before the matter could be heard, a preliminary objection was raised by the learned Advocate for the respondent to the effect that nowhere in the appeal filed by the applicant Commissioner, there is a authorization by the Committee of Commissioner s authorizing him to file an appeal. The matter was earlier adjourned to enable the revenue to produce the .....

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..... opriate as under Section 129A(2) of the Customs Act, Committee of Commissioners is required to direct the proper officer to file appeal on its behalf to the Appellate Tribunal. It was further pointed out that the minutes of meeting of the two Commissioners does not state the grounds on which it formed an opinion that the order passed by the Commissioner (Appeals) was not proper and legal. Appeals .....

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..... out the grounds on which the appeal is to be filed and as to how an opinion has been formed that the order is not proper and legal. Secondly, in the present case appeal has been filed by the Commissioner himself, whereas the provision of Section 129A require that the Committee should authorize some proper officer to file an appeal. No such authorization is forthcoming from the minutes now produced .....

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