https://www.taxtmi.com/caselaws?id=125100 The Tribunal dismissed the revenue's appeal against the Commissioner (Appeals) decision, emphasizing that the interpretation of Section 35E(2) of the Central Excise Act, 1944 should advance the true intention and purpose of the law. The Tribunal followed the decisions of the Delhi and Bombay High Courts, ruling that only an adjudicating authority can be authorized to file an appeal under Section 35E(2), leading to the dismissal of the revenue's appeal. The conflicting views among different High Courts on this issue were noted, with the Tribunal aligning with the Bombay High Court's stance due to jurisdiction. en-us Thu, 23 Oct 2008 00:00:00 +0530 Fri, 19 Oct 2012 15:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125100 The Tribunal dismissed the revenue's appeal against the Commissioner (Appeals) decision, emphasizing that the interpretation of Section 35E(2) of the Central Excise Act, 1944 should advance the true intention and purpose of the law. The Tribunal followed the decisions of the Delhi and Bombay High Courts, ruling that only an adjudicating authority can be authorized to file an appeal under Section 35E(2), leading to the dismissal of the revenue's appeal. The conflicting views among different High Courts on this issue were noted, with the Tribunal aligning with the Bombay High Court's stance due to jurisdiction. Case-Laws Central Excise Thu, 23 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125100