https://www.taxtmi.com/caselaws?id=183563 The Tribunal held that the Assistant Commissioner was authorized to file the appeal before Commissioner (A), overturning the rejection based on the officer's authority. The Tribunal set aside the initial order and directed the Commissioner (A) to decide the case on its merits, emphasizing the need for a fair hearing for the assessee. Key cases were cited to support the decision, establishing that the officer issuing the original order need not be the sole authorized officer for filing an appeal. en-us Tue, 24 Jul 2007 00:00:00 +0530 Thu, 26 Oct 2017 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183563 The Tribunal held that the Assistant Commissioner was authorized to file the appeal before Commissioner (A), overturning the rejection based on the officer's authority. The Tribunal set aside the initial order and directed the Commissioner (A) to decide the case on its merits, emphasizing the need for a fair hearing for the assessee. Key cases were cited to support the decision, establishing that the officer issuing the original order need not be the sole authorized officer for filing an appeal. Case-Laws Central Excise Tue, 24 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183563