https://www.taxtmi.com/caselaws?id=53051 The Tribunal held that the authorization given by the Commissioner to the Deputy Commissioner to file an appeal was valid. It emphasized that the right of Revenue to appeal against an illegal order is substantive, and authorizing a different officer is a procedural matter. The Tribunal overturned the decision of the Commissioner (Appeals) and remanded the matter for a fresh decision on merits, allowing the Department's appeal by way of remand, setting aside the earlier decision. en-us Mon, 07 Jun 2004 00:00:00 +0530 Sat, 09 Oct 2010 12:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53051 The Tribunal held that the authorization given by the Commissioner to the Deputy Commissioner to file an appeal was valid. It emphasized that the right of Revenue to appeal against an illegal order is substantive, and authorizing a different officer is a procedural matter. The Tribunal overturned the decision of the Commissioner (Appeals) and remanded the matter for a fresh decision on merits, allowing the Department's appeal by way of remand, setting aside the earlier decision. Case-Laws Central Excise Mon, 07 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53051