https://www.taxtmi.com/caselaws?id=777573 CESTAT CHANDIGARH - AT held the appeal non-maintainable and dismissed because the impugned order was passed by the Additional Commissioner (Appeals) under s.107 of the CGST Act, 2017. Under s.35B of the Central Excise Act, 1944, this Tribunal's jurisdiction is limited to orders by the Principal Commissioner/Commissioner as adjudicating authority or by the Commissioner (Appeals) under s.35A; it cannot entertain appeals against orders of an Additional Commissioner (Appeals). en-us Fri, 29 Aug 2025 00:00:00 +0530 Tue, 02 Sep 2025 08:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777573 CESTAT CHANDIGARH - AT held the appeal non-maintainable and dismissed because the impugned order was passed by the Additional Commissioner (Appeals) under s.107 of the CGST Act, 2017. Under s.35B of the Central Excise Act, 1944, this Tribunal's jurisdiction is limited to orders by the Principal Commissioner/Commissioner as adjudicating authority or by the Commissioner (Appeals) under s.35A; it cannot entertain appeals against orders of an Additional Commissioner (Appeals). Case-Laws Central Excise Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777573