https://www.taxtmi.com/caselaws?id=53596 The Tribunal held that the Commissioner of Central Excise can authorize either the adjudicating authority or any other authorized officer to file an appeal under Section 35E(2) of the Central Excise Act. The appeal by the Revenue was allowed, and the case was remanded for further consideration on the merits by the Commissioner (Appeals). This interpretation aims to ensure a harmonious application of Section 35E, preventing anomalies and fulfilling the legislative intent. en-us Thu, 16 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 11:53:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53596 The Tribunal held that the Commissioner of Central Excise can authorize either the adjudicating authority or any other authorized officer to file an appeal under Section 35E(2) of the Central Excise Act. The appeal by the Revenue was allowed, and the case was remanded for further consideration on the merits by the Commissioner (Appeals). This interpretation aims to ensure a harmonious application of Section 35E, preventing anomalies and fulfilling the legislative intent. Case-Laws Central Excise Thu, 16 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53596