https://www.taxtmi.com/caselaws?id=440086 The appeal was allowed, setting aside the impugned order, as the appellant was found entitled to the benefit of exemption under Notification No.108/95-CE dated 28.08.1995 based on the late but compliant production of the required certificate. The Commissioner of Central Excise has the authority to direct the Deputy Commissioner to file an appeal before the Commissioner (Appeals) under section 35E(2) of the Central Excise Act, 1944, thus upholding the appeal filed by the adjudicating authority. en-us Fri, 07 Jul 2023 00:00:00 +0530 Mon, 10 Jul 2023 07:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440086 The appeal was allowed, setting aside the impugned order, as the appellant was found entitled to the benefit of exemption under Notification No.108/95-CE dated 28.08.1995 based on the late but compliant production of the required certificate. The Commissioner of Central Excise has the authority to direct the Deputy Commissioner to file an appeal before the Commissioner (Appeals) under section 35E(2) of the Central Excise Act, 1944, thus upholding the appeal filed by the adjudicating authority. Case-Laws Central Excise Fri, 07 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440086