https://www.taxtmi.com/caselaws?id=1036 The High Court held that the Deputy Commissioner did not have the authority to file an appeal directly without the Commissioner first directing the adjudicating authority. By bypassing the procedural requirements outlined in the Central Excise Act, the Court deemed the appeal filed by the Deputy Commissioner as incompetent. The Court upheld the decisions of the lower authorities and dismissed the appeal by the Revenue due to the procedural irregularity. This case underscores the significance of following the statutory procedures, especially in the hierarchical process of filing appeals under the Central Excise Act, 1944. en-us Thu, 24 Aug 2006 00:00:00 +0530 Mon, 14 Apr 2008 05:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1036 The High Court held that the Deputy Commissioner did not have the authority to file an appeal directly without the Commissioner first directing the adjudicating authority. By bypassing the procedural requirements outlined in the Central Excise Act, the Court deemed the appeal filed by the Deputy Commissioner as incompetent. The Court upheld the decisions of the lower authorities and dismissed the appeal by the Revenue due to the procedural irregularity. This case underscores the significance of following the statutory procedures, especially in the hierarchical process of filing appeals under the Central Excise Act, 1944. Case-Laws Central Excise Thu, 24 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1036