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TMI Blog2013 (12) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... e was no Committee of Members either on 12.07.2010 or 14.07.2010 nor they had any views expressed on the note to record their decision - There is no empty formality to be followed in law when the law requires certain duties to be discharged by the Committee of Commissioners - A casual approach has been made by the Members of the Committee just to endorse their signature to the note of the Noting O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue brings out that legality and propriety of the impugned order was examined and filing of the appeal was authorised. 3. It can be said that the order passed by Tribunal in the case of Grand Prints Pvt. Ltd. reported in 2009 (240) E.L.T. 631 (Tri.- Del.) is contrary to the decision in the case of B.E. Equipment ( P H) and also in the case of Kundalia Industries Office Automation Products P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in law when the law requires certain duties to be discharged by the Committee of Commissioners. A casual approach has been made by the Members of the Committee just to endorse their signature to the note of the Noting Officer who placed his note on 09.07.2010. Such a practice is not acceptable to law as has been held in the case of CCE, Delhi-I vs. Kundaliya Industries reported in 2012 (279) E.L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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