2009 (1) TMI 698

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..... r the Respondent. [Order]. At the very outset, the learned Counsel Shri R. Santhanam appearing on behalf of the respondent, submits that the Revenue s appeal is not maintainable in absence of Authorization and in absence of preliminary decision that the order appealed is not legal and proper. He draws attention to a copy of note sheet order saying that Shri S.C. Jane, learned CCE, Kanpur .....

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..... of Shri Santhanam has force and this goes to root of matter as that was in Excise Appeal case No. 52/07 [2009 (245) E.L.T. 335 (T)]. It is therefore, required to hold that there was no Committee when there was no opinion formed by the Commissioners authorized by law and the copy of note sheet demonstrates that they have taken a decision not in accordance with law. In absence of the committee and .....

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