https://www.taxtmi.com/caselaws?id=77973 The High Court dismissed the Revenue's appeal concerning the interpretation of Section 11AB of the Central Excise Act, 1944, emphasizing that the appeal lacked legal basis and was not tenable under Section 35G, as this provision is available only to aggrieved assessees, not the Revenue. The Court noted that the Commissioner had not utilized powers under Section 35E to address the issue effectively. The decision highlighted the necessity of adhering to statutory procedures and frameworks outlined in the Act, ultimately leading to the dismissal of the Revenue's appeal. en-us Tue, 06 Apr 2010 00:00:00 +0530 Fri, 13 May 2011 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77973 The High Court dismissed the Revenue's appeal concerning the interpretation of Section 11AB of the Central Excise Act, 1944, emphasizing that the appeal lacked legal basis and was not tenable under Section 35G, as this provision is available only to aggrieved assessees, not the Revenue. The Court noted that the Commissioner had not utilized powers under Section 35E to address the issue effectively. The decision highlighted the necessity of adhering to statutory procedures and frameworks outlined in the Act, ultimately leading to the dismissal of the Revenue's appeal. Case-Laws Central Excise Tue, 06 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77973