2012 (9) TMI 778

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..... der]. - The appeal records show that the Revenue has come in appeal against the first appellate order No. 224-226-C.E./MRT II/2009, dated 18-8-2009. The document at page 1 of appeal folder is an Authorisation by two Commissioners which is not disclosing whether they have taken a decision forming a Committee, while law requires that the Committee of the Commissioners should decide maintainability .....

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..... msp;The Revenue has also pleaded that after the dismissal of the appeal vide order dated 2-2-2009 an order of authorisation has been passed subsequently on 4/6/2-2-2009 which may be considered as ex post facto authorisation. Firstly, there is no ground raised in the grounds of appeal which has been filed on 6-7-2009. Moreover, after the dismissal of appeal by the Tribunal the defect could not have .....

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