Central Excise Commissioner Can Direct The Deputy Commissioner To Appeal Before The Commissioner (Appeals): CESTAT
1 year, 5 months ago

Central Excise Commissioner Can Direct The Deputy Commissioner To Appeal Before The Commissioner (Appeals): CESTAT

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The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the Central Excise Commissioner can direct the Deputy Commissioner to appeal before the Commissioner.The bench of Ashok Jindal and K. Anpazhakan has observed that the Deputy Commissioner has rightly filed the appeal before the Commissioner. The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the Central Excise Commissioner can direct the Deputy Commissioner to appeal before the Commissioner. The bench of Ashok Jindal and K. Anpazhakan has observed that the Deputy Commissioner has rightly filed the appeal before the Commissioner in terms of Section 35E of the Central Excise Act, 1944. The issue raised was whether the appeal under Section 35E of the Central Excise Act, 1944, before the Commissioner filed by the adjudicating authority on behalf of the aggrieved person is maintainable or not.

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