https://www.taxtmi.com/caselaws?id=54446 Section 35E of the Central Excise Act, 1944 does not restrict review-based authorisation for filing an appeal to the adjudicating authority or to an officer of equal or higher rank. The Tribunal held that the Commissioner may authorise any officer to file the appeal against the adjudicating authority's order, so an objection that an Assistant Commissioner lacked competence was ? Need English only. The objection was rejected, the Revenue's challenge on that procedural issue succeeded, and the matter was remanded for decision on merits after hearing both sides. en-us Fri, 27 May 2005 00:00:00 +0530 Wed, 20 Oct 2010 10:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54446 Section 35E of the Central Excise Act, 1944 does not restrict review-based authorisation for filing an appeal to the adjudicating authority or to an officer of equal or higher rank. The Tribunal held that the Commissioner may authorise any officer to file the appeal against the adjudicating authority's order, so an objection that an Assistant Commissioner lacked competence was ? Need English only. The objection was rejected, the Revenue's challenge on that procedural issue succeeded, and the matter was remanded for decision on merits after hearing both sides. Case-Laws Central Excise Fri, 27 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54446