2005 (5) TMI 198

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the correctness of the impugned order vide which the Commissioner (Appeals) has rejected their appeal against order-in-original on the ground that it was not filed by the competent person. None for the respondents, therefore, I proceed to decide the appeal after hearing ld. JDR. 2. The perusal of the record shows that Additional Commissioner adjudicated the SCN against the respondent proposing ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is not essential requirement under Section 35E, that the Commissioner if desiring to file an appeal against the order of the adjudicating authority, must give authorisation to the adjudicating authority or a authority higher in rank than the adjudicating authority. He can authorise any officer under the provisions of above said section, for filing appeal against the order of the adjudicating auth....