https://www.taxtmi.com/caselaws?id=92969 A reference application under Section 130(1) of the Customs Act had to be filed by the Commissioner himself, because the provision did not authorise delegation of that function to another officer. The Tribunal relied on the statutory contrast with Section 129A, which expressly permits filing of appeals, to hold that the absence of similar language in Section 130(1) made delegated filing invalid. Applying the analogous precedent under the Central Excise Act, it concluded that a reference signed and filed by the Assistant Commissioner pursuant to authorisation was not maintainable and was rejected. en-us Wed, 16 Jun 1999 00:00:00 +0530 Mon, 07 Nov 2011 14:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92969 A reference application under Section 130(1) of the Customs Act had to be filed by the Commissioner himself, because the provision did not authorise delegation of that function to another officer. The Tribunal relied on the statutory contrast with Section 129A, which expressly permits filing of appeals, to hold that the absence of similar language in Section 130(1) made delegated filing invalid. Applying the analogous precedent under the Central Excise Act, it concluded that a reference signed and filed by the Assistant Commissioner pursuant to authorisation was not maintainable and was rejected. Case-Laws Central Excise Wed, 16 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92969