https://www.taxtmi.com/caselaws?id=96098 An appeal under Section 35E of the Central Excise Act was treated as incompetent because the authorisation relied on an officer claiming to act on the Board's behalf, while the Board's order under Section 35E(1) was not appended. The text states that the statutory power to file such an appeal vests in the Commissioner and cannot be further delegated by that authority. On that footing, the filing authority had to be strictly established, and the appeal was concluded to have been filed without authority of law and therefore not maintainable. en-us Mon, 19 Mar 2001 00:00:00 +0530 Sat, 17 Dec 2011 12:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96098 An appeal under Section 35E of the Central Excise Act was treated as incompetent because the authorisation relied on an officer claiming to act on the Board's behalf, while the Board's order under Section 35E(1) was not appended. The text states that the statutory power to file such an appeal vests in the Commissioner and cannot be further delegated by that authority. On that footing, the filing authority had to be strictly established, and the appeal was concluded to have been filed without authority of law and therefore not maintainable. Case-Laws Central Excise Mon, 19 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96098