https://www.taxtmi.com/caselaws?id=94838 The Tribunal clarified that the power given to the Collector under Section 35E(2) of the Central Excise Act, 1944 was restricted to the Adjudicating Authority subordinate to the Collector who had passed the decision, not to any other authority. It was held that the Collector could not authorize an appeal against an order of a Superintendent, emphasizing that the specific provision of the law governed the situation. Consequently, no question of law was found to be referred to the High Court, and the Reference Application was rejected. en-us Fri, 25 Feb 2000 00:00:00 +0530 Mon, 05 Dec 2011 11:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94838 The Tribunal clarified that the power given to the Collector under Section 35E(2) of the Central Excise Act, 1944 was restricted to the Adjudicating Authority subordinate to the Collector who had passed the decision, not to any other authority. It was held that the Collector could not authorize an appeal against an order of a Superintendent, emphasizing that the specific provision of the law governed the situation. Consequently, no question of law was found to be referred to the High Court, and the Reference Application was rejected. Case-Laws Central Excise Fri, 25 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94838