2009 (4) TMI 680

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..... nt. [Order per : D.N. Panda, Member (J)]. All the aforesaid five Appeals were filed by Revenue on 17-2-2006. When those Appeals were heard by Tribunal on 20-11-2008, ld. Counsel Shri Hemant Bajaj appearing for the Respondent raised a preliminary objection that Appeals of Revenue were not supported by opinion of Committee of Commissioners for which Appeal shall not be maintainable. On tha .....

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..... rted in 1998 (101) E.L.T. 5 (S.C.) and Union of India v. Century Spinning Mfg. Company Ltd. reported in 1998 (101) E.L.T. 6 (S.C.), Revenue Appeals are maintainable. 2. Ld. Advocate Shri Hemant Bajaj appearing for the Respondent submitted that arriving at opinion that the order appealed is neither legal nor proper is pre-requisite of law following the decision of Hon ble High Court of Gujarat .....

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..... eals. In absence of such mandatory requirement in the note sheet, Misc. Applications cannot cure the defects. 3. Heard both the sides and perused the record. 4. We have thoroughly examined copy of the note sheet submitted by Revenue. We could have appreciated case of Revenue had the note sheet demonstrated that a Committee of Commissioner has opined on the pre-requisite of the law. In absence .....

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