https://www.taxtmi.com/caselaws?id=4732 Section 35E(2) of the Central Excise Act, 1944 was read as limiting the Commissioner of Central Excise's review direction to the adjudicating authority that passed the original order. The expression "such authority" was held to refer to that adjudicating authority, and not to a subordinate officer such as an Assistant Commissioner. Because the statute did not extend the power under sub-section (2) in the way sub-section (1) was later amended, a direction to a different officer to file the appeal was treated as ultra vires the provision. The departmental appeal was therefore held not maintainable, and the order of the Commissioner (Appeals) was upheld. en-us Wed, 12 Jul 2006 00:00:00 +0530 Fri, 25 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4732 Section 35E(2) of the Central Excise Act, 1944 was read as limiting the Commissioner of Central Excise's review direction to the adjudicating authority that passed the original order. The expression "such authority" was held to refer to that adjudicating authority, and not to a subordinate officer such as an Assistant Commissioner. Because the statute did not extend the power under sub-section (2) in the way sub-section (1) was later amended, a direction to a different officer to file the appeal was treated as ultra vires the provision. The departmental appeal was therefore held not maintainable, and the order of the Commissioner (Appeals) was upheld. Case-Laws Central Excise Wed, 12 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4732