2000 (7) TMI 167

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....l filed by the department against the decision of the Commissioner (Appeals) Mumbai made in the impugned Order-in-Appeal whereunder, he had directed reconsideration of the price list and its disapproval or otherwise in accordance with the principles of natural justice. The letter of the Asstt. Collector was to the effect of modifying the price list in accordance with the Collector (Appeals) decisi....

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....t this when we look into the provisions of Section 35B of the Central Excise Act, it states that any person aggrieved by any of the orders indicated therein may appeal to the Appellate Tribunal against such order, e.g. a decision or order passed by the Commissioner of Central Excise as an adjudicating authority. In our view, the thrust of Section 35B is that it must be an order or decision passed ....