https://www.taxtmi.com/caselaws?id=209230 The Tribunal upheld the lower appellate authority's decision, ruling that an appeal under Section 35E(2) of the Central Excise Act can only be filed by an authority in the rank of the officer issuing the adjudication order. The Tribunal emphasized adherence to judicial discipline and precedent, rejecting the Revenue's appeal filed by an Assistant Commissioner instead of the Deputy Commissioner who passed the adjudication order. Citing High Court decisions, the Tribunal held that appeals must be filed by the adjudicating authority, not another officer. The appeal was dismissed, affirming the lower appellate authority's decision. en-us Tue, 01 Feb 2011 00:00:00 +0530 Fri, 26 Jul 2013 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209230 The Tribunal upheld the lower appellate authority's decision, ruling that an appeal under Section 35E(2) of the Central Excise Act can only be filed by an authority in the rank of the officer issuing the adjudication order. The Tribunal emphasized adherence to judicial discipline and precedent, rejecting the Revenue's appeal filed by an Assistant Commissioner instead of the Deputy Commissioner who passed the adjudication order. Citing High Court decisions, the Tribunal held that appeals must be filed by the adjudicating authority, not another officer. The appeal was dismissed, affirming the lower appellate authority's decision. Case-Laws Central Excise Tue, 01 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209230