https://www.taxtmi.com/caselaws?id=4735 The Tribunal rejected the preliminary objection raised on the maintainability of the appeal filed by the Commissioner under Section 35B of the Central Excise Act, 1944. It was determined that the Commissioner had formed a valid opinion on the legality and propriety of the lower appellate authority's order, allowing the appeal to proceed. However, a disagreement arose on whether the Commissioner could file the appeal himself or needed to authorize another official. Ultimately, the appeal was dismissed as not maintainable due to the Commissioner filing it personally, contrary to the requirements of Section 35B(2). en-us Thu, 29 Jun 2006 00:00:00 +0530 Wed, 10 Jun 2020 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4735 The Tribunal rejected the preliminary objection raised on the maintainability of the appeal filed by the Commissioner under Section 35B of the Central Excise Act, 1944. It was determined that the Commissioner had formed a valid opinion on the legality and propriety of the lower appellate authority's order, allowing the appeal to proceed. However, a disagreement arose on whether the Commissioner could file the appeal himself or needed to authorize another official. Ultimately, the appeal was dismissed as not maintainable due to the Commissioner filing it personally, contrary to the requirements of Section 35B(2). Case-Laws Central Excise Thu, 29 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4735