https://www.taxtmi.com/caselaws?id=245433 The appeal was allowed in favor of the appellant. The Tribunal found that the appellant had successfully demonstrated the legitimate procurement of goods through proper channels, despite being under investigation for possessing prohibited goods. The Commissioner (Appeals) overturning the dropping of the show-cause notice was deemed unsustainable, leading to the impugned order being set aside. The Tribunal dismissed the preliminary objection raised by the appellant regarding the maintainability of the appeal under Section 35E(2) of the Central Excise Act, 1944, as the appeal direction was given to the authority who passed the Adjudication order. en-us Tue, 03 Dec 2013 00:00:00 +0530 Tue, 16 Jun 2015 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245433 The appeal was allowed in favor of the appellant. The Tribunal found that the appellant had successfully demonstrated the legitimate procurement of goods through proper channels, despite being under investigation for possessing prohibited goods. The Commissioner (Appeals) overturning the dropping of the show-cause notice was deemed unsustainable, leading to the impugned order being set aside. The Tribunal dismissed the preliminary objection raised by the appellant regarding the maintainability of the appeal under Section 35E(2) of the Central Excise Act, 1944, as the appeal direction was given to the authority who passed the Adjudication order. Case-Laws Customs Tue, 03 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245433