https://www.taxtmi.com/caselaws?id=332162 The Tribunal concluded that directions to file an appeal must be given by the Commissioner only to the same adjudicating authority, as mandated by Section 35E(2) of the Central Excise Act, 1944. The Tribunal emphasized the need for specific direction from the Commissioner to the adjudicating authority to file the appeal, aligning with interpretations from the Bombay and Delhi High Courts. The case was referred to the regular Bench for further action following this decision. en-us Tue, 09 Aug 2016 00:00:00 +0530 Wed, 04 Jan 2017 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332162 The Tribunal concluded that directions to file an appeal must be given by the Commissioner only to the same adjudicating authority, as mandated by Section 35E(2) of the Central Excise Act, 1944. The Tribunal emphasized the need for specific direction from the Commissioner to the adjudicating authority to file the appeal, aligning with interpretations from the Bombay and Delhi High Courts. The case was referred to the regular Bench for further action following this decision. Case-Laws Central Excise Tue, 09 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332162