https://www.taxtmi.com/caselaws?id=30885 The Appellate Tribunal CESTAT, Kolkata addressed the jurisdictional authority to file an appeal post-amendment of Section 35B(2) of the Central Excise Act, 1944. The Tribunal dismissed the appeal due to an unauthorized authorization issued by the Commissioner, emphasizing the need for adherence to legal provisions and proactive measures to safeguard public revenue. They recommended review power by the Chief Commissioner instead of a Committee of Commissioners and suggested amending Section 35B(2) terminology for clarity. The judgment highlighted the importance of staying updated with legal amendments and providing advance notice on procedural changes for effective case management. en-us Mon, 04 Aug 2008 00:00:00 +0530 Tue, 12 Jan 2010 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30885 The Appellate Tribunal CESTAT, Kolkata addressed the jurisdictional authority to file an appeal post-amendment of Section 35B(2) of the Central Excise Act, 1944. The Tribunal dismissed the appeal due to an unauthorized authorization issued by the Commissioner, emphasizing the need for adherence to legal provisions and proactive measures to safeguard public revenue. They recommended review power by the Chief Commissioner instead of a Committee of Commissioners and suggested amending Section 35B(2) terminology for clarity. The judgment highlighted the importance of staying updated with legal amendments and providing advance notice on procedural changes for effective case management. Case-Laws Central Excise Mon, 04 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30885