Department appeal not valid if review committee not records its satisfaction for filing of appeal

HIGH COURT OF DELHI Commissioner of Central Excise, Delhi-I Versus Kundalia Industries C.E.A.C. NO. 2 OF 2009 MARCH 29, 2011 ORDER 1. The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has dismissed the appeal of the Revenue CCE v. Kundalia Industries 2008 (229) ELT 622 (Trib. – Delhi) which was preferred by the revenue against the orders of the Commissioner (Appeals) whereby the Commissioner (Appeals) had decided the case against the Revenue. The appeal is dismissed on two grounds namely :- (i)  No opinion is formed by the Committee of Commissioners abou...