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The role of the Tribunal is, limited to only ascertaining as to whether or not the Committee of Commissioners (comprising of duly authorised officers) has taken a decision to institute the appeal. Once, such satisfaction is reached in this behalf, the Tribunal cannot render the appeal incompetent, in particular, on the ground that no meeting took place, or that, there were no independent reasons recorded by the Committee of Commissioners - HC

Service Tax - The role of the Tribunal is, limited to only ascertaining as to whether or not the Committee of Commission .....

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ached in this behalf, the Tribunal cannot render the appeal incompetent, in particular, on the ground that no meeting to .....

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