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Commissioner Of Central Excise vs R.C. Industries on 22 January, 2003 cites

Collector Of Central Excise, Vadodra vs Rohit Pulp Paper Mills on 30 April, 1998

In view of the objection raised by the Respondent's Counsel and following the ratio of the Supreme Court decision referred to above, we find lot of force on the arguments advanced on behalf of the respondents. We find that authorization is not in proper form since, 35E (2) relates to filing and appeal before the Commissioner (Appeals). In view of this position, the appeal is dismissed as not maintainable.
Supreme Court of India Cites 0 - Cited by 22 - Full Document
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