Friday 3 January 2014

Review order which authorizes filing of appeal by department under Central Excise can't be challenge

Excise & Customs : Order of Committee of Commissioners under Central Excise section 35B authorising filing of appeal by Department cannot be challenged on merits in Court because said opinion is a prima facie opinion; such an order may be challenged only on ground of non-application of mind, absence of material and lack of bona fides


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