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    <description>The Appellate Tribunal CESTAT, Mumbai admitted the appeal as the proviso to Section 35B does not apply to orders passed by the Commissioner as an adjudicating authority. The appeal was represented by Shri S. Patwari, CA for the Appellant and Dr. Y.D. Banga, SDR for the Respondent.</description>
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      <description>The Appellate Tribunal CESTAT, Mumbai admitted the appeal as the proviso to Section 35B does not apply to orders passed by the Commissioner as an adjudicating authority. The appeal was represented by Shri S. Patwari, CA for the Appellant and Dr. Y.D. Banga, SDR for the Respondent.</description>
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