https://www.taxtmi.com/caselaws?id=32134 The Tribunal held that the Commissioner cannot authorize a Superintendent to file an appeal under Section 35E(1) of the Central Excise Act, deeming such appeals not maintainable. The Tribunal emphasized the Commissioner's role in filing substantive appeals and distinguished between "filing" and "presenting" an appeal. The decision highlighted the importance of correctly identifying the authorized applicant for appeals under Section 35E(1) and directed a reconsideration of the appeal based on the correct applicant. en-us Thu, 13 Nov 2008 00:00:00 +0530 Mon, 01 Apr 2013 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32134 The Tribunal held that the Commissioner cannot authorize a Superintendent to file an appeal under Section 35E(1) of the Central Excise Act, deeming such appeals not maintainable. The Tribunal emphasized the Commissioner's role in filing substantive appeals and distinguished between "filing" and "presenting" an appeal. The decision highlighted the importance of correctly identifying the authorized applicant for appeals under Section 35E(1) and directed a reconsideration of the appeal based on the correct applicant. Case-Laws Central Excise Thu, 13 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32134