https://www.taxtmi.com/caselaws?id=52284 Section 12E(2) of the Central Excise Act, 1944 was treated as overriding Section 12E(1), with the result that a Commissioner (Appeals) could not exercise powers or discharge duties reserved to a Central Excise officer. Because the power to extend the prescribed period for bringing goods back to the factory under Rule 173M vested in the Commissioner, the Commissioner (Appeals) had no authority to condone delay in that period. The condonation granted by the Commissioner (Appeals) was therefore without authority, and the Revenue's appeal succeeded. en-us Tue, 25 Mar 2003 00:00:00 +0530 Tue, 05 Oct 2010 09:49:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52284 Section 12E(2) of the Central Excise Act, 1944 was treated as overriding Section 12E(1), with the result that a Commissioner (Appeals) could not exercise powers or discharge duties reserved to a Central Excise officer. Because the power to extend the prescribed period for bringing goods back to the factory under Rule 173M vested in the Commissioner, the Commissioner (Appeals) had no authority to condone delay in that period. The condonation granted by the Commissioner (Appeals) was therefore without authority, and the Revenue's appeal succeeded. Case-Laws Central Excise Tue, 25 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52284