https://www.taxtmi.com/caselaws?id=112315 The Tribunal rejected the Revenue appeal challenging the rejection by the Commissioner (Appeals) due to the appeal being filed by an authority other than the adjudicating authority, as required under Section 35E of the Central Excise Act. The Tribunal emphasized that appeals under Section 35E must be directed by the adjudicating authority itself, not another authority, as per statutory provisions. Compliance with the correct authority for filing appeals was deemed crucial for maintaining the appeal's validity under the law. en-us Thu, 24 Jun 2004 00:00:00 +0530 Fri, 27 Apr 2012 16:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112315 The Tribunal rejected the Revenue appeal challenging the rejection by the Commissioner (Appeals) due to the appeal being filed by an authority other than the adjudicating authority, as required under Section 35E of the Central Excise Act. The Tribunal emphasized that appeals under Section 35E must be directed by the adjudicating authority itself, not another authority, as per statutory provisions. Compliance with the correct authority for filing appeals was deemed crucial for maintaining the appeal's validity under the law. Case-Laws Central Excise Thu, 24 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112315