2007 (8) TMI 138 - AT - Central Excise

Appeal by Department The Committee of Chief Commissionerate who examined the O-I-O had difference in view and on the basis of views expressed by only one member of committee filed the appeal Appeal filed by the member is not in accordance with the legal provision and rejected

Summary

The Department filed an appeal, but the Committee of Chief Commissioners had differing views on the legality of the order. Since the Committee consists of two Chief Commissioners, the appeal based on the views of only one Commissioner is not maintainable. The appeal is rejected.