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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