https://www.taxtmi.com/caselaws?id=251383 The judgment focused on interpreting Sections 35B and 35E of the Central Excise Act, 1944. It emphasized the requirement of committee approval by Chief Commissioners for filing appeals before the Tribunal. The decision clarified the distinction in appeals based on the original adjudication authority and highlighted the role of committees in challenging decisions/orders. The judgment underscored the procedural significance of committee approvals and hierarchical considerations in the appellate process, ensuring compliance with the Act's provisions. en-us Wed, 03 Sep 2014 00:00:00 +0530 Thu, 15 Jan 2015 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251383 The judgment focused on interpreting Sections 35B and 35E of the Central Excise Act, 1944. It emphasized the requirement of committee approval by Chief Commissioners for filing appeals before the Tribunal. The decision clarified the distinction in appeals based on the original adjudication authority and highlighted the role of committees in challenging decisions/orders. The judgment underscored the procedural significance of committee approvals and hierarchical considerations in the appellate process, ensuring compliance with the Act's provisions. Case-Laws Central Excise Wed, 03 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251383