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TMI BlogFunctioning of Review Committee of Commissioners – RegardingX X X X Extracts X X X X X X X X Extracts X X X X ..... oard of Excise and Customs. 2. Chief Commissioner (AR), Customs, Excise & Service Tax Appellate Tribunal. 3. All Commissioners of Customs/Central Excise/Service Tax/All Commissioners (AR)/Departmental Representatives/Commissioner, Directorate of Legal Affairs. 4. [email protected] Sub:- Functioning of Review Committee of Commissioners - Regarding Your attention is invited to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommittee of Commissioners. Scrutiny of several judicial pronouncements on the subject reveals that there are three broad categories of defects noted in such orders which led to the dismissal of Departmental appeals. Defects in issuance of review cum authorization are seen to be a recurrent feature in most of the orders passed by the High Courts and the Tribunal. In some cases appeals have been dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his was the reason for dismissal of appeal by the Hon'ble High Court of Delhi in the case of Kundalia Industries reported in 2012 (279) ELT 351 (Del). 5. The third main reason for several dismissals of the appeals filed by the Department is that no meeting was held by the committee to show meeting of mind or ad idem. This has been the stated reason in several recent decision of Delhi Bench of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons must be taken by the Commissioners constituting the committee while dealing with the review files- (i) The notings in the file and other relevant records should show meaningful consideration and application of mind by the committee. (ii) It should be ensured by the members of the committee that review cum authorization orders are passed in each case. (iii) Procedural infirmities in the revi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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