9911796707
TMI Blog2014 (2) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly to the said amended provisions, the order passed by the lower authorities were required to be reviewed by a Committee of Commissioners for forming their opinion about the legality of the said order and then taking a view for filing appeal their against. Though the said procedure was in force at the time of filing of appeal by Revenue on 8-7-2005, no such review order by a Committee of commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case, we find that the appeals stand filed by the Commissioner under his signature on 8-7-2005 against the order of Commissioner (Appeals) passed on 12-4-2004. The provisions of Sections 35B were amended with from 13-5-2005 and accordingly to the said amended provisions, the order passed by the lower authorities were required to be reviewed by a Committee of Commissioners for forming their op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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