2013 (5) TMI 461

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..... case of CCE, Delhi-I Vs Kundalia Industries [2012 (8) TMI 789 - DELHI HIGH COURT] the Committee of Commissioners is required to form an independent opinion themselves and then to file an appeal instead of signing the already formed opinion of lower authorities.Appeal is dismissed. - Appeal No.2662/2005 - - - Dated:- 26-2-2013 - Mrs. Archana Wadhwa and Mr. Sahab Singh, JJ. For the Appellant .....

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..... Delhi High Court in the case of CCE, Delhi-I Vs Kundalia Industries 2012 (279) ELT 351( Del), the Committee of Commissioners is required to form an independent opinion themselves and then to file an appeal instead of signing the already formed opinion of lower authorities. We also note that the Tribunal in a number of decisions has followed the Delhi High Court Judgment in the case of Kundalia In .....

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