https://www.taxtmi.com/caselaws?id=30716 The High Court interpreted Section 35B(2) of the Central Excises and Salt Act, ruling that 'bad in law' by the Commissioner of Customs & Central Excise is equivalent to 'not legal or proper.' The Court emphasized the need for the Commissioner to believe the order is not legal or proper before directing an appeal. Contrary to a previous Supreme Court case, the High Court found the appeal maintainable as the Commissioner had valid reasons for filing it. Consequently, the Court set aside the CEGAT's decision and instructed the Tribunal to assess the appeal's merits. en-us Mon, 05 May 2008 00:00:00 +0530 Sat, 22 May 2010 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30716 The High Court interpreted Section 35B(2) of the Central Excises and Salt Act, ruling that 'bad in law' by the Commissioner of Customs & Central Excise is equivalent to 'not legal or proper.' The Court emphasized the need for the Commissioner to believe the order is not legal or proper before directing an appeal. Contrary to a previous Supreme Court case, the High Court found the appeal maintainable as the Commissioner had valid reasons for filing it. Consequently, the Court set aside the CEGAT's decision and instructed the Tribunal to assess the appeal's merits. Case-Laws Central Excise Mon, 05 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30716