https://www.taxtmi.com/caselaws?id=114409 Waiver of pre-deposit and stay of recovery were granted because there was a strong prima facie case that the departmental appeal before the Commissioner (Appeals) was not maintainable. The adjudication order had been passed by the Additional Commissioner, yet the review direction under Section 35E(2) of the Central Excise Act required the Deputy Commissioner to file the appeal. Filing by an officer lower in rank than the adjudicating authority was treated as legally defective, supporting interim relief to the applicants pending disposal of the appeal. en-us Thu, 23 Sep 2004 00:00:00 +0530 Tue, 15 May 2012 14:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114409 Waiver of pre-deposit and stay of recovery were granted because there was a strong prima facie case that the departmental appeal before the Commissioner (Appeals) was not maintainable. The adjudication order had been passed by the Additional Commissioner, yet the review direction under Section 35E(2) of the Central Excise Act required the Deputy Commissioner to file the appeal. Filing by an officer lower in rank than the adjudicating authority was treated as legally defective, supporting interim relief to the applicants pending disposal of the appeal. Case-Laws Central Excise Thu, 23 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114409