2009 (4) TMI 423 - AT - Service Tax

Revenue filed this appeal against the order-in-appeal - There is no authorization by the Committee of Commissioners as required under section 86(2)(a) of the Finance Act, 1994 in favour of the officer who filed the appeal. Therefore, the appeal is dismissed.

Summary

The Appellate Tribunal CESTAT, Kolkata dismissed the appeal filed by Shri M.S. Badan, Commissioner of Central Excise, Patna, as there was no proper authorization by the Committee of Commissioners as required under section 86(2)(a) of the Finance Act, 1994.