2015 (10) TMI 657

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..... Act, 1944 - Held that:- After analysis of the legal provisions this court decided in [2015 (3) TMI 435 - BOMBAY HIGH COURT] that Tribunal’s view is incorrect and erroneous in law. The appeal to the Tribunal was maintainable. The order impugned before the Tribunal did not fall within the proviso to Section 35B of the Central Excise Act, 1944. - Decided in favour of assessee. - Central Excise Appe .....

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..... at the same is not maintainable under Section 35B of the Central Excise Act, 1944? 4. Our attention has been invited to an order passed in Central Excise Appeal No. 54 of 2014 dated 12 February 2015 by this Court s Division Bench, to which one of us (S.C. Dharmadhikari, J.) was a party and dealing with similar controversy. After analysis of the legal provisions this court decided that Tribunal .....

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