https://www.taxtmi.com/caselaws?id=51175 A review application initiated under Section 35E(2) of the Central Excise Act was treated as incompetent because the Commissioner's direction required proceedings by the Deputy Commissioner, but the application was filed by the Assistant Commissioner. The Tribunal considered this mismatch in the initiating authority a defect going to the root of maintainability, and relied on the Finance Act, 1999 amendment to confirm that the proper statutory authority mattered. On that basis, the appellate order founded on the defective review application could not be sustained, and the assessee succeeded. en-us Fri, 04 Jan 2002 00:00:00 +0530 Thu, 23 Sep 2010 11:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51175 A review application initiated under Section 35E(2) of the Central Excise Act was treated as incompetent because the Commissioner's direction required proceedings by the Deputy Commissioner, but the application was filed by the Assistant Commissioner. The Tribunal considered this mismatch in the initiating authority a defect going to the root of maintainability, and relied on the Finance Act, 1999 amendment to confirm that the proper statutory authority mattered. On that basis, the appellate order founded on the defective review application could not be sustained, and the assessee succeeded. Case-Laws Central Excise Fri, 04 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51175