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2011 (4) TMI 668 - AT - Central ExciseSection 35E (2) of the Central Excise Act, 1944 - As held by the Hon ble Bombay High Court in the case of Silver Streak Welding Products India Pvt. Ltd., wherein the Hon ble Bombay High Court has held that the authorization to seek review given by the Commissioner to Deputy Commissioner and not the adjudicating authority (Additional Commissioner), the appeal is not maintainable under Section 35E (2) of the Central Excise Act, 1944 - therefore, the impugned order passed by the Commissioner (Appeals) is correct in the eyes of law - Therefore, do not find any merit in the appeal filed by the Revenue, hence, the same is rejected.
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