2007 (4) TMI 438 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Kolkata found that the Revenue failed to fulfill the requirements of Section 35B(2) of the Central Excise Act, 1944 in a case. The Commissioner did not record any opinion or conclusion on the legality of the impugned order before approving the grounds of appeal. This led to the appeal of the Revenue being dismissed.