https://www.taxtmi.com/caselaws?id=210895 The Tribunal dismissed the revenue's appeal as the authorization to file the appeal was not given to the adjudicating authority who passed the Order-in-Original, but to the Dy. Commissioner. The Tribunal held that for an appeal to be maintainable under Section 35E(2) of the Central Excise Act, the authorization must be given by the Commissioner to the adjudicating authority. Therefore, the lack of proper authorization rendered the appeal not maintainable, and the decision of the Commissioner (Appeals) to reject the appeal was upheld. 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 The Tribunal dismissed the revenue's appeal as the authorization to file the appeal was not given to the adjudicating authority who passed the Order-in-Original, but to the Dy. Commissioner. The Tribunal held that for an appeal to be maintainable under Section 35E(2) of the Central Excise Act, the authorization must be given by the Commissioner to the adjudicating authority. Therefore, the lack of proper authorization rendered the appeal not maintainable, and the decision of the Commissioner (Appeals) to reject the appeal was upheld. Case-Laws Central Excise Tue, 30 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210895