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TMI Blog2007 (10) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... ble – Tribunal is not justified to reject the appeal of dept. on ground that second authorization was not granted by the very same officers if there are changed in the committee members X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the same should be credited to the Consumer Welfare Fund. Aggrieved by the order of the Assistai4, Commissioner, Central Excise, the assessee preferred an appeal before the Commissioner of Central Excise (Appeals) in Appeal No. 138/2004, which appeal was allowed on 18-3-2005. Aggrieved by the said order, the revenue has filed an appeal before the CESTAT, Bangalore, which appeal came to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted on the ground that the previous authorisation has been granted by a different Committee of Commissioners and the collegium was filed by a different Committee. On this technical ground, the application filed by the revenue-has been rejected, against which the present appeal is filed. - 3. We have heard the learned counsel appearing for both the parties. 4. The only question of law that arises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct in the appeal memo Therefore, we are of the opinion that the Tribunal committed error by dismissing the appeal of the revenue as not maintainable In so far as the second point is concerned, there are two authorizations granted by the Committee The first authorization was produced by the appellant along with the appeal memo filed through the Committee The second authorization is filed by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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