Section 35E(2) requires appeal authorization by the adjudicating authority or an officer of equal rank, not a lower officer.

Under Section 35E(2) of the Central Excise Act, 1944, the expression "such authority" was construed to mean the adjudicating authority whose order was under review, or an officer of the same rank. An authorization issued in favour of a lower-ranking officer was therefore impermissible, and the appeal filed on that basis was held not maintainable.

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Issues: Whether, under Section 35E(2) of the Central Excise Act, 1944, the Commissioner could direct a lower-ranking officer than the adjudicating authority to file an appeal before the Commissioner (Appeals).

Analysis: The expression "such authority" in Section 35E(2) was read as referring to the very authority whose order was under review, and not to any officer of lower rank. The cited precedents were applied to hold that authorization to file the appeal must be given to the adjudicating authority itself or to an officer of the same rank, and that a lower officer could not be validly empowered for that purpose.

Conclusion: The authorization was invalid and the Revenue appeal was not maintainable.

Ratio Decidendi: Under Section 35E(2) of the Central Excise Act, 1944, the authority directed to file the appeal must be the adjudicating authority or an officer of the same rank, and an authorization in favour of a lower officer is impermissible.

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