https://www.taxtmi.com/caselaws?id=122334 The case addressed the issue of whether the Commissioner himself, prior to the 2005 amendment, could file appeals against Orders of the Commissioner (Appeals) under the Central Excise Act, 1944, and the Customs Act, 1962. The Tribunal noted conflicting views and referred the matter to a Larger Bench for resolution, emphasizing that the Commissioner has the statutory right to file appeals without authorizing another officer. The Tribunal highlighted that any interpretation preventing the Commissioner from directly filing appeals would result in injustice and disharmony. The appeals were referred to the Larger Bench for further consideration and decision. en-us Wed, 04 Jul 2007 00:00:00 +0530 Mon, 13 Aug 2012 10:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122334 The case addressed the issue of whether the Commissioner himself, prior to the 2005 amendment, could file appeals against Orders of the Commissioner (Appeals) under the Central Excise Act, 1944, and the Customs Act, 1962. The Tribunal noted conflicting views and referred the matter to a Larger Bench for resolution, emphasizing that the Commissioner has the statutory right to file appeals without authorizing another officer. The Tribunal highlighted that any interpretation preventing the Commissioner from directly filing appeals would result in injustice and disharmony. The appeals were referred to the Larger Bench for further consideration and decision. Case-Laws Customs Wed, 04 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122334