Statutory appeal authorisation under central excise law must follow the text, but merits can still be considered.

Statutory authorization for filing an appeal under the Central Excise Act was examined, with the text of Section 35E(2) read as confining the Commissioner's direction to the authority that passed the adjudication order. The decision rejected an expanded reading that would allow another officer to be authorised, despite some contrary harmonised interpretations. It also treated the objection as procedural where the dispute could still be decided on merits, and remitted the matter for fresh adjudication by the Commissioner (Appeals).

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

Analysis: Section 35E(1) expressly contemplates direction to the adjudicating authority or any other Commissioner, while Section 35E(2) uses language that, on its plain reading, confines the direction to the authority that passed the adjudication order. Although a contrary view had been taken in some decisions by reading sub-sections (2) and (4) harmoniously, the present decision held that the text of Section 35E(2) did not permit expansion beyond the officer who passed the order. Since no prejudice would be caused by deciding the Revenue's appeal on merits, the matter was fit to be sent back for a fresh decision.

Conclusion: The Revenue's appeal was allowed and the Commissioner (Appeals) was directed to hear the parties and decide the matter on merits.

Final Conclusion: The order under challenge was set aside and the dispute was remitted for adjudication on merits after holding that the Revenue's challenge to the appeal authorization could not prevent such consideration.

Ratio Decidendi: The validity of an appeal filed under Section 35E depends on the statutory authorization contemplated by the provision, and the appeal should not be defeated on a purely procedural objection where the matter can be decided on merits.

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