https://www.taxtmi.com/caselaws?id=77796 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals)'s order and remanding the matter back for appropriate handling. It upheld the appellant's challenge on the lack of jurisdiction for the Commissioner (Appeals) to remand the matter. The Tribunal also ruled in favor of the appellant on the maintainability of the appeal under Section 35B(1) of the Central Excise Act, clarifying that the clause invoked by the respondents did not apply to losses during the manufacturing process, thereby allowing the appeal to proceed. en-us Wed, 12 May 2010 00:00:00 +0530 Tue, 12 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77796 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals)'s order and remanding the matter back for appropriate handling. It upheld the appellant's challenge on the lack of jurisdiction for the Commissioner (Appeals) to remand the matter. The Tribunal also ruled in favor of the appellant on the maintainability of the appeal under Section 35B(1) of the Central Excise Act, clarifying that the clause invoked by the respondents did not apply to losses during the manufacturing process, thereby allowing the appeal to proceed. Case-Laws Central Excise Wed, 12 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77796