https://www.taxtmi.com/caselaws?id=109025 The Tribunal held that the appeal before the Commissioner (Appeals) was maintainable despite the direction given by the Commissioner of Central Excise to a different Assistant Commissioner. The Tribunal interpreted Sections 35E(2) and 35E(4) of the Central Excise Act, noting that "such authority" referred to an officer of the same level as the one who passed the adjudication order. As both Assistant Commissioners were of the same level, the appeal was deemed valid. The Tribunal set aside the previous order and remanded the case for a fresh adjudication, emphasizing the importance of a fair appeal process. en-us Mon, 21 Jul 2003 00:00:00 +0530 Thu, 05 Apr 2012 14:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109025 The Tribunal held that the appeal before the Commissioner (Appeals) was maintainable despite the direction given by the Commissioner of Central Excise to a different Assistant Commissioner. The Tribunal interpreted Sections 35E(2) and 35E(4) of the Central Excise Act, noting that "such authority" referred to an officer of the same level as the one who passed the adjudication order. As both Assistant Commissioners were of the same level, the appeal was deemed valid. The Tribunal set aside the previous order and remanded the case for a fresh adjudication, emphasizing the importance of a fair appeal process. Case-Laws Central Excise Mon, 21 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109025