https://www.taxtmi.com/caselaws?id=92326 Section 35E(2) requires the reviewing authority to authorise the same adjudicating authority whose order is under examination to seek determination of the points arising from that order. Where the impugned adjudication was passed by the Addl. Collector but the authorisation directed a Deputy Collector to file the departmental appeal, the authorisation did not match the statutory requirement and was invalid. The departmental appeal was therefore not maintainable. en-us Fri, 05 Nov 1999 00:00:00 +0530 Mon, 31 Oct 2011 17:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92326 Section 35E(2) requires the reviewing authority to authorise the same adjudicating authority whose order is under examination to seek determination of the points arising from that order. Where the impugned adjudication was passed by the Addl. Collector but the authorisation directed a Deputy Collector to file the departmental appeal, the authorisation did not match the statutory requirement and was invalid. The departmental appeal was therefore not maintainable. Case-Laws Central Excise Fri, 05 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92326