https://www.taxtmi.com/caselaws?id=34821 The Tribunal held that the Commissioner has the right to file an appeal directly without authorizing another officer, emphasizing that procedural irregularities should not impede the substantive right to appeal. The matter was referred to a Larger Bench for resolution due to conflicting interpretations in previous decisions. The judgment was pronounced on 4-4-2007. en-us Wed, 04 Jul 2007 00:00:00 +0530 Wed, 04 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34821 The Tribunal held that the Commissioner has the right to file an appeal directly without authorizing another officer, emphasizing that procedural irregularities should not impede the substantive right to appeal. The matter was referred to a Larger Bench for resolution due to conflicting interpretations in previous decisions. The judgment was pronounced on 4-4-2007. Case-Laws Service Tax Wed, 04 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34821