https://www.taxtmi.com/caselaws?id=97962 The Tribunal set aside the Commissioner (Appeals)'s order and allowed the appeal of the appellants. It held that the authorisation given by the Commissioner to the Assistant Commissioner for filing the appeal was improper, as it should have been granted to the same authority who adjudicated the case, i.e., the Joint Commissioner. Emphasizing the importance of aligning authorisation with the adjudicating authority, the Tribunal ruled in favor of the appellants, granting consequential relief as necessary. en-us Wed, 18 Jul 2001 00:00:00 +0530 Wed, 18 Jan 2012 16:53:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97962 The Tribunal set aside the Commissioner (Appeals)'s order and allowed the appeal of the appellants. It held that the authorisation given by the Commissioner to the Assistant Commissioner for filing the appeal was improper, as it should have been granted to the same authority who adjudicated the case, i.e., the Joint Commissioner. Emphasizing the importance of aligning authorisation with the adjudicating authority, the Tribunal ruled in favor of the appellants, granting consequential relief as necessary. Case-Laws Customs Wed, 18 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97962