https://www.taxtmi.com/caselaws?id=210895 A departmental appeal under Section 35E(2) of the Central Excise Act, 1944 is maintainable only when the Commissioner authorises the adjudicating authority to seek review. Where the Order-in-Original was passed by the Additional Commissioner, authorisation given instead to the Deputy Commissioner was held insufficient. On that basis, the departmental appeal before the Commissioner (Appeals) was not maintainable, and the rejection of the appeal was upheld. The ruling follows the settled position that review authorisation must be issued to the officer who adjudicated the matter, not to another officer. en-us Tue, 30 Aug 2011 00:00:00 +0530 Sat, 25 Feb 2012 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210895 A departmental appeal under Section 35E(2) of the Central Excise Act, 1944 is maintainable only when the Commissioner authorises the adjudicating authority to seek review. Where the Order-in-Original was passed by the Additional Commissioner, authorisation given instead to the Deputy Commissioner was held insufficient. On that basis, the departmental appeal before the Commissioner (Appeals) was not maintainable, and the rejection of the appeal was upheld. The ruling follows the settled position that review authorisation must be issued to the officer who adjudicated the matter, not to another officer. Case-Laws Central Excise Tue, 30 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210895