https://www.taxtmi.com/caselaws?id=86170 The Tribunal found in favor of the appellant, holding that the application under Section 35E(4) of the Central Excise Act, 1944 was timely filed and that the Collector could direct an authorized officer other than the adjudicating authority to file the application. The case was remanded for fresh disposal on merits, as the original order did not consider the appeal's merits. The impugned order was set aside, and the appeal was allowed. en-us Tue, 29 Oct 1996 00:00:00 +0530 Tue, 14 Jun 2016 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86170 The Tribunal found in favor of the appellant, holding that the application under Section 35E(4) of the Central Excise Act, 1944 was timely filed and that the Collector could direct an authorized officer other than the adjudicating authority to file the application. The case was remanded for fresh disposal on merits, as the original order did not consider the appeal's merits. The impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Tue, 29 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86170