Appeal's validity challenged: Review order signed separately by two commissioners lacks unified opinion u/s 35B(2) of Central Excise Act.

Maintainability of the appeal - validity of review order was signed separately by the two members of the Committee of Commissioners - It is submitted that the review order is bad as there is no formation of opinion in terms of section 35B(2) of CEA - Tribunal while acting as an appellate authority has no jurisdiction to strike down a decision taken by the Committee of Commissioners on the administrative side - AT .....

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