M/S MERIDIAN INDUSTRIES LTD. vs. COMMR.OF CENTRAL EXCISE
C.A. No.-004112-004112 - 2007Supreme Court27 Oct 2015
Section 35B
4.
However, the Central Board of Excise & Customs, reviewed the order of
the Commissioner of Central Excise in Order-in-Original
No.32/2002-Commr. dated 21.06.2002 and directed the Commissioner
to present an appeal before the Appellate Tribunal exercising power
under Section 35B of the Act. The Commissioner of Central Excise
preferred the appeal as directed by the Central Board of Excise