https://www.taxtmi.com/caselaws?id=121026 The Tribunal found conflicting decisions on the maintainability of appeals filed by the Revenue under Section 35B(2) of the Central Excise Act, 1944, signed by the Commissioner without recording his opinion. As a result, the Tribunal referred the issue to a Larger Bench for resolution. en-us Tue, 13 Mar 2007 00:00:00 +0530 Thu, 26 Jul 2012 11:15:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121026 The Tribunal found conflicting decisions on the maintainability of appeals filed by the Revenue under Section 35B(2) of the Central Excise Act, 1944, signed by the Commissioner without recording his opinion. As a result, the Tribunal referred the issue to a Larger Bench for resolution. Case-Laws Central Excise Tue, 13 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121026