M/S MERIDIAN INDUSTRIES LTD. vs. COMMR.OF CENTRAL EXCISE
C.A. No.-004112-004112 - 2007Supreme Court27 Oct 2015
Section 35B
Section 35B of the Act. The Commissioner of Central Excise
preferred the appeal as directed by the Central Board of Excise &
Customs against his own Order-in-Original No.32/2002-Commr. dated
21.06.2002 before the Tribunal.
5.
The Tribunal allowed the appeal preferred by the Commissioner of
Central Excise vide its decision dated 17.07.2007. Perusal of the
decision indicates following thought process
