TaxTMI 
TaxTMI 
2000 (2) TMI 478
X X X X Extracts X X X X
X X X X Extracts X X X X
.... [Order per : A.C.C. Unni, Member (J)]. - The Reference Application filed by the Commissioner of Central Excise, Meerut is against the Final Order No. A/698/98-NB (DB) dated 4-8-98 by which the Appeal filed by the assessee was allowed and the impugned order set aside. 2. Appearing for the appellant Commissioner, ld. SDR, Shri Mewa Singh submits that certain points of law have arisen out of....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the Tribunal had held that in terms of Section 35E(2) of the Central Excise Act, an Appeal filed by the Asstt. Commissioner against an order of a Superintendent was not correct the position was that the Departmental representative had submitted before the Tribunal that under sub-section (4) of that Section, the Collector was empowered to authorise the Adjudicating Officer or "the authorised offic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Tribunal in the said Final Order. One was in relation to the competence of the Collector under Section 35E(2) of the Central Excise Act, 1944 to authorise an Adjudicating Authority subordinate to him to apply to the Collector (Appeals) for determination of points arising out of the decision or order as specified by the Collector in his order. The other question was whether the Superintendent had....
X X X X Extracts X X X X
X X X X Extracts X X X X
....de by the Apex Court in Para 11 of M.M. Rubber case (supra) was also taken note of where the parallel provision [Section 33A(2)] of the Indian Income Tax Act, 1922 had been noticed, though in the context of the period of limitation for filing the Appeal. Section 35E(2) being a specific provision relating to the powers of the Collector to authorise his subordinate Adjudicating Authority to file App....