2003 (12) TMI 439 - AT - Central Excise

Appeals Must Be Filed by Correct Authority per Section 35E(2)

COMMISSIONER OF C. EX., NAGPUR Versus BALLARPUR INDS. LTD.

The Commissioner (Appeals) determined that appeals against orders-in-original must be filed by the authority passing the order, clarifying that the ... Appeal by department - Authorisation Issues:1. Interpretation of Section 35E(2) regarding the authority entitled to file an appeal against an order-in-original.2. Clarification on the meaning of 'such authority' specified in Section 35E(2) in the context of filing appeals.3. Analysis of the provisions of Section 35E(4) and its applicability in filing appeals against different types of orders.Analysis:1. The judgment deals with the interpretation of Section 35E(2) concerning the authority responsible for filing an appeal against an order-in-original. The Commissioner (Appeals) rejected the Revenue's appeal, stating that the appeal should have been filed by the Additional Commissioner instead of the Assistant Commissioner. The Commissioner analyzed Section 35E(2) and emphasized that the Commissioner is mandated to direct the 'authority passing the impugned order' to file an appeal.2. The appeal argued that the term 'such authority' in Section 35E(2) should be construed as 'such authority as may be specified by the Commissioner in his order.' This interpretation was supported by referring to Section 35E(4), where the appeal by the 'authorized officer' is mentioned alongside that by the adjudicating authority. However, the judgment clarified that the authorized officer can file appeals only if they are not against the decision of the adjudicating authority. Appeals against the adjudicating authority's order must be filed by the 'adjudicating authority' itself, as correctly determined by the Commissioner (Appeals).3. The judgment dismissed the reliance on Section 35E(4) for justifying the appeal filed by the authorized officer against the order-in-original. It was emphasized that appeals against appellate orders can be filed by the authorized officer, but appeals against orders of the adjudicating authority must be filed by the 'adjudicating authority' as per the provisions. Consequently, the judgment upheld the order-in-appeal, rejecting the Revenue's appeal as there was no valid reason to interfere with the decision.This detailed analysis of the judgment provides a comprehensive understanding of the issues related to the interpretation of statutory provisions governing the filing of appeals against specific types of orders in the context of the Revenue's appeal in the case.