https://www.taxtmi.com/caselaws?id=93542 The Tribunal dismissed the stay petition and the appeal, emphasizing the mandatory nature of Section 35B(2) for authorizing appeals to the Appellate Tribunal CEGAT, Mumbai under the Central Excise Act. It highlighted the importance of careful consideration and adherence to legal provisions, based on a Supreme Court precedent, to prevent a casual approach in challenging orders. The judgment stressed the significance of proper documentation and instructions within the Commissionerate for appeals, ensuring procedural correctness and diligence in excise matters. en-us Thu, 20 Apr 2000 00:00:00 +0530 Mon, 14 Nov 2011 12:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93542 The Tribunal dismissed the stay petition and the appeal, emphasizing the mandatory nature of Section 35B(2) for authorizing appeals to the Appellate Tribunal CEGAT, Mumbai under the Central Excise Act. It highlighted the importance of careful consideration and adherence to legal provisions, based on a Supreme Court precedent, to prevent a casual approach in challenging orders. The judgment stressed the significance of proper documentation and instructions within the Commissionerate for appeals, ensuring procedural correctness and diligence in excise matters. Case-Laws Central Excise Thu, 20 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93542