Appellate Tribunal rules administrative decisions by Central Excise Officer can be challenged before Commissioner (Appeals)

The Appellate Tribunal CEGAT, Mumbai dismissed the department's appeal against the decision of the Commissioner (Appeals) Mumbai, holding that administrative decisions by a Central Excise Officer can be challenged before the Commissioner (Appeals) under Section 35 of the Central Excise Act. The appeal was dismissed, stating that the scope of decision or order in Section 35 encompasses administrative decisions, despite not considering a previous case cited by the assessee.

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The Appellate Tribunal CEGAT, Mumbai dismissed the department's appeal against the decision of the Commissioner (Appeals) Mumbai. The Tribunal held that even an administrative decision by a Central Excise Officer can be challenged before the Commissioner (Appeals) under Section 35 of the Central Excise Act. The appeal was dismissed, citing that the decision or order in Section 35 includes administrative decisions. The Tribunal did not consider a previous case cited by the assessee.

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