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2002 (7) TMI 128 - CEGAT, NEW DELHIExtract: .......d by the Commissioner (Appeals) under Section 35A of the Central Excise Act. The Appellants fails to show any provision under the Customs Act or Central Excise Act under which the appeal lies to the Tribunal against the order of the Chief Commissioner of Customs and Central Excise. In these circumstances the appeal is dismissed as not maintainable.
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