https://www.taxtmi.com/caselaws?id=183564 The Tribunal dismissed the appeals filed by the Revenue concerning the applicability of Notifications No. 206/63 and 208/83 on ship breaking scrap for rerolling, favoring the assessees based on previous rulings. Additionally, the Tribunal upheld the Commissioner (Appeals) order, ruling that the direction to file appeals before the Commissioner (Appeals) when the original order was by the Additional Commissioner was impermissible under Section 35E(2) of the Central Excise Act. The judgment emphasized the need for directions to be given to the same authority whose decision is under review, resulting in a comprehensive and well-reasoned outcome. en-us Mon, 07 Jun 2004 00:00:00 +0530 Tue, 14 Jun 2016 14:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183564 The Tribunal dismissed the appeals filed by the Revenue concerning the applicability of Notifications No. 206/63 and 208/83 on ship breaking scrap for rerolling, favoring the assessees based on previous rulings. Additionally, the Tribunal upheld the Commissioner (Appeals) order, ruling that the direction to file appeals before the Commissioner (Appeals) when the original order was by the Additional Commissioner was impermissible under Section 35E(2) of the Central Excise Act. The judgment emphasized the need for directions to be given to the same authority whose decision is under review, resulting in a comprehensive and well-reasoned outcome. Case-Laws Central Excise Mon, 07 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183564