https://www.taxtmi.com/caselaws?id=174564 The High Court allowed the appeal under Section 35G of the Central Excise Act, ruling in favor of the Department. The Court clarified that simultaneous signing by both Commissioners was not mandatory for filing an appeal, emphasizing that both Commissioners must agree on the opinion that the order being challenged is not legal. The case was remanded back to the Tribunal for a decision on its merits, highlighting the procedural requirement for filing appeals under Section 35B(2) of the Act. en-us Thu, 18 Jul 2013 00:00:00 +0530 Mon, 23 Jan 2017 07:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174564 The High Court allowed the appeal under Section 35G of the Central Excise Act, ruling in favor of the Department. The Court clarified that simultaneous signing by both Commissioners was not mandatory for filing an appeal, emphasizing that both Commissioners must agree on the opinion that the order being challenged is not legal. The case was remanded back to the Tribunal for a decision on its merits, highlighting the procedural requirement for filing appeals under Section 35B(2) of the Act. Case-Laws Central Excise Thu, 18 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174564