https://www.taxtmi.com/caselaws?id=111126 The Tribunal dismissed the revenue's appeal, upholding the Commissioner (Appeals)' decision regarding the interpretation of Section 35E(2) of the Central Excise Act. It ruled that only the adjudicating authority, as specified by the Commissioner, can file an appeal before the Commissioner (Appeals). The Tribunal emphasized the importance of correctly interpreting the relevant sections and found no justification to interfere with the Commissioner (Appeals)' decision, affirming its validity. en-us Fri, 09 Jan 2004 00:00:00 +0530 Fri, 20 Apr 2012 14:43:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111126 The Tribunal dismissed the revenue's appeal, upholding the Commissioner (Appeals)' decision regarding the interpretation of Section 35E(2) of the Central Excise Act. It ruled that only the adjudicating authority, as specified by the Commissioner, can file an appeal before the Commissioner (Appeals). The Tribunal emphasized the importance of correctly interpreting the relevant sections and found no justification to interfere with the Commissioner (Appeals)' decision, affirming its validity. Case-Laws Central Excise Fri, 09 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111126