https://www.taxtmi.com/caselaws?id=35268 The High Court admitted the appeal challenging the Customs Excise and Service Tax Appellate Tribunal's rejection of an appeal on maintainability grounds. The Court found that the order by the Commissioner (Appeals) was appealable under Section 35-B(1)(b) of the Central Excise Act, 1944. It held that the Tribunal could not refuse to admit the appeal under the second proviso of Section 35-B(1) as the case involved interpreting a notification. The Court ruled in favor of the appellant, setting aside the Tribunal's order, and remanded the case for further consideration, directing that the Commissioner (Appeals) order should not be enforced during this process. en-us Mon, 24 Nov 2008 00:00:00 +0530 Tue, 09 Feb 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35268 The High Court admitted the appeal challenging the Customs Excise and Service Tax Appellate Tribunal's rejection of an appeal on maintainability grounds. The Court found that the order by the Commissioner (Appeals) was appealable under Section 35-B(1)(b) of the Central Excise Act, 1944. It held that the Tribunal could not refuse to admit the appeal under the second proviso of Section 35-B(1) as the case involved interpreting a notification. The Court ruled in favor of the appellant, setting aside the Tribunal's order, and remanded the case for further consideration, directing that the Commissioner (Appeals) order should not be enforced during this process. Case-Laws Central Excise Mon, 24 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35268