2011 (2) TMI 1089

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Jindal     The Revenue is in appeal against the findings of the lower appellate authority while dismissing the appeal filed by the Revenue. 2. The findings which are under challenge are reproduced herein as under:- "I find that the department is grossly out of step in filing this review appeal. The subject appeal has been filed by an officer of the rank of Asst. Commissi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... this Tribunal has held that 'since 35E(4) covers both sub-sections (1) and (2), the words used therein are 'the adjudication authority or the authorised officer'.  In our view, as per the letter of the law, 35E(2) authorises only the officer who passed adjudication order.  However, in the cases cited by the learned JDR, a different view is taken on the ground that Section 35 E(4) and E(....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to file the appeal before the lower appellate authority. As held by the Hon'ble High Courts in the above cited cases, the Asst. Commissioner is not the officer of the rank of Dy. Commissioner who has passed the adjudication order hence, as  per Section 35E (2) authorisation to file the appeal is not correct. Therefore, the appeal is not maintainable. The case law cited by the learned DR are ....