https://www.taxtmi.com/caselaws?id=54269 Statutory authorization for filing an appeal under the Central Excise Act was examined, with the text of Section 35E(2) read as confining the Commissioner's direction to the authority that passed the adjudication order. The decision rejected an expanded reading that would allow another officer to be authorised, despite some contrary harmonised interpretations. It also treated the objection as procedural where the dispute could still be decided on merits, and remitted the matter for fresh adjudication by the Commissioner (Appeals). en-us Thu, 14 Jul 2005 00:00:00 +0530 Tue, 19 Oct 2010 11:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54269 Statutory authorization for filing an appeal under the Central Excise Act was examined, with the text of Section 35E(2) read as confining the Commissioner's direction to the authority that passed the adjudication order. The decision rejected an expanded reading that would allow another officer to be authorised, despite some contrary harmonised interpretations. It also treated the objection as procedural where the dispute could still be decided on merits, and remitted the matter for fresh adjudication by the Commissioner (Appeals). Case-Laws Central Excise Thu, 14 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54269