https://www.taxtmi.com/caselaws?id=119814 The tribunal upheld the Commissioner (Appeals)'s decision, rejecting the Revenue's appeal under Section 35E(2) of the Central Excise Act. It ruled that only the adjudicating authority, not any officer directed by the Commissioner, could file such an appeal. The decision was supported by legal precedents and legislative intent, emphasizing the specific authority empowered to challenge orders. The tribunal's analysis concluded that the appeal was not maintainable as it did not meet the statutory requirements. en-us Wed, 12 Jul 2006 00:00:00 +0530 Fri, 13 Jul 2012 13:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119814 The tribunal upheld the Commissioner (Appeals)'s decision, rejecting the Revenue's appeal under Section 35E(2) of the Central Excise Act. It ruled that only the adjudicating authority, not any officer directed by the Commissioner, could file such an appeal. The decision was supported by legal precedents and legislative intent, emphasizing the specific authority empowered to challenge orders. The tribunal's analysis concluded that the appeal was not maintainable as it did not meet the statutory requirements. Case-Laws Central Excise Wed, 12 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119814