https://www.taxtmi.com/caselaws?id=93893 A departmental appeal is not maintainable when the authorisation relied upon was not validly in force at the time of filing; the Revenue's appeal was rejected on that ground. Provisional assessment was also held not to have been finalised in accordance with law because finalisation had to be undertaken by the jurisdictional Assistant Commissioner, not the Range Superintendent, and the earlier Tribunal directions were not properly complied with; this issue was decided against the Revenue as well. The appeal and stay applications were therefore rejected. en-us Fri, 23 Jun 2000 00:00:00 +0530 Thu, 17 Nov 2011 16:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93893 A departmental appeal is not maintainable when the authorisation relied upon was not validly in force at the time of filing; the Revenue's appeal was rejected on that ground. Provisional assessment was also held not to have been finalised in accordance with law because finalisation had to be undertaken by the jurisdictional Assistant Commissioner, not the Range Superintendent, and the earlier Tribunal directions were not properly complied with; this issue was decided against the Revenue as well. The appeal and stay applications were therefore rejected. Case-Laws Central Excise Fri, 23 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93893