Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (5) TMI 408 - CESTAT, KOLKATAReview Order - Appeal filed against order of Commissioner dropping proceedings – Held that:- As per Section 35E of the Act, the Committee of Chief Commissioner are required to examine the legality and propriety of any such decision or order passed by the Commissioner, whereas in present case Chief Commissioners have differed on the issue of acceptance or filing appeal against the Commissioner’s order. Therefore, Review Order is not in accordance with the provisions of Section 35E of the Act. The appeal filed by the Revenue is not maintainable and the same is dismissed.
|