https://www.taxtmi.com/caselaws?id=49041 The Tribunal held that under Section 35E(1) of the Central Excise Act, only the Commissioner, directed by the Board, can file an appeal before the Appellate Tribunal and cannot delegate this function to a subordinate officer. This interpretation was supported by previous case law and clarified that the term "such Commissioner" can include a successor Commissioner. The Tribunal emphasized that filing an appeal is a substantive function that cannot be further delegated, making appeals filed by lower-level officers not maintainable. The case was referred back to the Bench for further action. en-us Tue, 29 Nov 2005 00:00:00 +0530 Mon, 09 Aug 2010 13:20:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49041 The Tribunal held that under Section 35E(1) of the Central Excise Act, only the Commissioner, directed by the Board, can file an appeal before the Appellate Tribunal and cannot delegate this function to a subordinate officer. This interpretation was supported by previous case law and clarified that the term "such Commissioner" can include a successor Commissioner. The Tribunal emphasized that filing an appeal is a substantive function that cannot be further delegated, making appeals filed by lower-level officers not maintainable. The case was referred back to the Bench for further action. Case-Laws Central Excise Tue, 29 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49041