https://www.taxtmi.com/caselaws?id=94604 The Appellate Tribunal CEGAT, CALCUTTA allowed the Department's appeal in a case involving the interpretation of Sections 35E and 11A of the Central Excise Act, 1944. The Tribunal set aside the Commissioner (Appeals) Order, emphasizing the proper adjudication process followed by the Assistant Commissioner in sanctioning refund claims. It highlighted the hierarchy of authority in adjudicating such matters and clarified the distinct roles of Sections 11A and 35E. The case was remanded to the Commissioner (Appeals) for a decision on the merits, underscoring the importance of adherence to statutory provisions in refund claim disputes. en-us Wed, 24 Sep 1997 00:00:00 +0530 Fri, 02 Dec 2011 13:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94604 The Appellate Tribunal CEGAT, CALCUTTA allowed the Department's appeal in a case involving the interpretation of Sections 35E and 11A of the Central Excise Act, 1944. The Tribunal set aside the Commissioner (Appeals) Order, emphasizing the proper adjudication process followed by the Assistant Commissioner in sanctioning refund claims. It highlighted the hierarchy of authority in adjudicating such matters and clarified the distinct roles of Sections 11A and 35E. The case was remanded to the Commissioner (Appeals) for a decision on the merits, underscoring the importance of adherence to statutory provisions in refund claim disputes. Case-Laws Central Excise Wed, 24 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94604