https://www.taxtmi.com/caselaws?id=255143 Section 86(2A) authorises the Committee of Commissioners to direct any Central Excise Officer to file an appeal to the Appellate Tribunal, and a Deputy Commissioner falls within the statutory definition of Central Excise Officer under section 2(f) of the Central Excise Act, 1944. On that basis, the objection to the filing authority was rejected and the appeal was treated as competently filed. The brief two-day delay in filing was also explained to the Tribunal's satisfaction, so condonation was granted and the appeal was allowed to proceed in favour of the Revenue. en-us Thu, 07 Feb 2013 00:00:00 +0530 Thu, 08 Jan 2015 18:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255143 Section 86(2A) authorises the Committee of Commissioners to direct any Central Excise Officer to file an appeal to the Appellate Tribunal, and a Deputy Commissioner falls within the statutory definition of Central Excise Officer under section 2(f) of the Central Excise Act, 1944. On that basis, the objection to the filing authority was rejected and the appeal was treated as competently filed. The brief two-day delay in filing was also explained to the Tribunal's satisfaction, so condonation was granted and the appeal was allowed to proceed in favour of the Revenue. Case-Laws Service Tax Thu, 07 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255143