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of <h1>Commissioner's Appeal Dismissed for Lack of Authority, Corrigendum Ineffective</h1> The High Court of Bombay dismissed the appeal filed by the Commissioner of Central Excise (Aurangabad) due to lack of authority. The corrigendum issued ... Appeal by Department - Authorisation - Jurisdiction - Held that: - the issuance of corrigendum can have no effect as the power could only be conferred on the Regional Commissioner of Central Excise who was the adjudicating authority. In the instant case, the Commissioner of Central Excise (Aurangabad) was not adjudicating authority. Even otherwise also he could not have preferred the appeal - appeal dismissed. The High Court of Bombay dismissed the appeal as the Commissioner of Central Excise (Aurangabad) had no authority to file the appeal. The corrigendum issued did not change this fact. The appeal was dismissed with no costs.
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