https://www.taxtmi.com/caselaws?id=50171 Section 35 of the Central Excise Act was interpreted to allow an appeal to the Commissioner (Appeals) against any decision or order passed by a Central Excise officer below the rank of Commissioner, and not only against adjudicatory orders. By contrasting this wider language with Section 35B, which refers to orders of an adjudicating authority, the text states that even administrative decisions or orders, whether made in an executive or quasi-judicial capacity, fall within the appellate remedy. The departmental objection to maintainability was rejected, so the appeal was treated as maintainable and then dismissed. en-us Wed, 12 Jul 2000 00:00:00 +0530 Fri, 20 Aug 2010 11:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50171 Section 35 of the Central Excise Act was interpreted to allow an appeal to the Commissioner (Appeals) against any decision or order passed by a Central Excise officer below the rank of Commissioner, and not only against adjudicatory orders. By contrasting this wider language with Section 35B, which refers to orders of an adjudicating authority, the text states that even administrative decisions or orders, whether made in an executive or quasi-judicial capacity, fall within the appellate remedy. The departmental objection to maintainability was rejected, so the appeal was treated as maintainable and then dismissed. Case-Laws Central Excise Wed, 12 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50171