2002 (4) TMI 119 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Court No. IV, New Delhi ruled that the Commissioner cannot review orders and direct filing of appeals under sub-section (3) of Section 35E of the Central Excise Act. The appeals filed by the assessees were allowed as the directions to file appeals were deemed illegal and without jurisdiction. The orders passed pursuant to such directions were considered nullity in law.