https://www.taxtmi.com/caselaws?id=93413 A reference application filed within sixty days of receipt of the Tribunal's order was nevertheless not maintainable because it was lodged by an Assistant Commissioner instead of the Commissioner. The Assistant Commissioner lacked power to authorise filing of the reference application, and that defect went to maintainability. As the application was not filed by the competent statutory authority, the Tribunal declined to entertain the reference and rejected it without examining the proposed questions on merits. en-us Wed, 16 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 11:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93413 A reference application filed within sixty days of receipt of the Tribunal's order was nevertheless not maintainable because it was lodged by an Assistant Commissioner instead of the Commissioner. The Assistant Commissioner lacked power to authorise filing of the reference application, and that defect went to maintainability. As the application was not filed by the competent statutory authority, the Tribunal declined to entertain the reference and rejected it without examining the proposed questions on merits. Case-Laws Central Excise Wed, 16 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93413