Unauthorized filing of revenue appeal lacked jurisdiction because a delegate cannot further delegate without express authority.

A revenue appeal filed by an Assistant Commissioner was held not maintainable because the Commissioner had been directed to file the appeal, but no delegation authorising the Assistant Commissioner to act was shown. The filing authority therefore lacked jurisdiction, as a delegate cannot further delegate unless that power is expressly conferred. On that basis, the appeal was dismissed.

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Issues: Whether the revenue appeal filed by the Assistant Commissioner pursuant to a direction issued to the Commissioner was maintainable in law.

Analysis: The appeal had been directed to be filed by the Commissioner of Customs and Central Excise, Hyderabad. Instead, the Assistant Commissioner filed the appeal without any shown delegation by the authority to whom the power was initially conferred. Since a delegate cannot further delegate unless such power is expressly authorised, the filing of the appeal by the Assistant Commissioner suffered from a jurisdictional infirmity.

Conclusion: The appeal was not maintainable and was dismissed.

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