2017 (9) TMI 1433

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....the Respondent (s) ORDER Per: Shri P. K. Choudhary This appeal has been filed by the Revenue against the Order-in-Appeal No.91/HAL/09 dated 04.12.2009 passed by Commr. (Appeals) of Central Excise, Kolkata. 2. At the very outset, the ld. Advocate appearing on behalf of the respondent, submitted that the appeal is not maintainable in view of the proviso (a) of Section 35B of the Central ....

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.... (Appeals)] under section 35A; (c) an order passed by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) (hereafter in this Chapter referred to as the Board) or the Appellate [Principal Commissioner of Central Excise or Commissioner of Central Excise] under section 35, as it stood immediately before the appointed day; (d....