https://www.taxtmi.com/caselaws?id=328805 The case involved a dispute over the interpretation of Section 35 E (2) of the Central Excise Act, 1944, specifically regarding the authority empowered to file an appeal. The Commissioner (Appeals) rejected the appeal filed by the Revenue, stating that the directions to file an appeal should be given to the adjudicating authority, i.e., the Addl. Commissioner who adjudicated the case. Conflicting judgments of the Tribunal led to the conclusion that a Larger Bench was needed to resolve the question of law for interpreting the statutory provisions, particularly concerning the directions for filing appeals in excise matters. en-us Fri, 13 May 2016 00:00:00 +0530 Tue, 14 Jun 2016 13:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328805 The case involved a dispute over the interpretation of Section 35 E (2) of the Central Excise Act, 1944, specifically regarding the authority empowered to file an appeal. The Commissioner (Appeals) rejected the appeal filed by the Revenue, stating that the directions to file an appeal should be given to the adjudicating authority, i.e., the Addl. Commissioner who adjudicated the case. Conflicting judgments of the Tribunal led to the conclusion that a Larger Bench was needed to resolve the question of law for interpreting the statutory provisions, particularly concerning the directions for filing appeals in excise matters. Case-Laws Central Excise Fri, 13 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328805