2008 (10) TMI 483

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Dy. Commissioner, who is not of the same level as Additional Commissioner and therefore such authorization under Section 35E(2) of the Central Excise Act, 1944 is improper as under this section only an adjudicating authority can be authorized to file an appeal. 2. The revenue in its appeal has contended that Section 35E(2) of the Central Excise Act, 1944 authorizes the Commissioner to direct the adjudicating authority to file an appeal with the Commissioner (Appeals). However, Section 35E(4) of the Central Excise Act, 1944 indicates that an application to the Commissioner (Appeals) may be made by the adjudicating authority or an authorized officer. Section 35E(2) of the Central Excise Act, 1944 requires a broad interpretation, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nvited to the decision of Karnataka High Court in the case of ITC Limited - 2008 (221) E.L.T. 331 (Kar.), wherein Committee of Commissioners have filed an appeal instead of the appeal being filed through authorized officer as required under Section 35B(2) of the Central Excise Act, 1944 and the Hon'ble court held that such a defect was curable defect and was not fatal to the revenue. 3. Ld. advocate for the respondents submitted that in terms of Section 35E(2) of the Central Excise Act, 1944, as it existed at the relevant time i.e. February, 2003, the Commissioner of Central Excise could direct only the adjudicating authority to appeal to the Commissioner (Appeals) for the determination of the points arising out of the order passed ....