https://www.taxtmi.com/caselaws?id=111470 The Tribunal upheld the decision of the Commissioner (Appeals) and rejected the revenue's appeal, emphasizing the importance of the adjudicating authority being the one to file an appeal in accordance with the relevant legal provisions. The appeal was dismissed due to the Assistant Commissioner filing it instead of the adjudicating authority, the Additional Commissioner. The Tribunal found that only the adjudicating authority can be directed to file an appeal as per Section 35E(2), and decisions allowing any authorized officer to file an appeal were deemed contrary to the express provision of the law. en-us Tue, 24 Feb 2004 00:00:00 +0530 Mon, 23 Apr 2012 16:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111470 The Tribunal upheld the decision of the Commissioner (Appeals) and rejected the revenue's appeal, emphasizing the importance of the adjudicating authority being the one to file an appeal in accordance with the relevant legal provisions. The appeal was dismissed due to the Assistant Commissioner filing it instead of the adjudicating authority, the Additional Commissioner. The Tribunal found that only the adjudicating authority can be directed to file an appeal as per Section 35E(2), and decisions allowing any authorized officer to file an appeal were deemed contrary to the express provision of the law. Case-Laws Central Excise Tue, 24 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111470