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2016 (9) TMI 423 - AT - Central ExciseWhether in terms of the provisions of Section 35 E(2) of the Central Excise Act, 1944, directions to file the appeal are required to be given by the Commissioner only to the very same authority, who adjudicated the case or the same can be given to any other authority - Held that:- The Hon'ble High Court of Delhi in the case of C.C.E. vs. Maza Cosmetics [2006 (8) TMI 65 - HIGH COURT , DELHI] ruled that the Commissioner can direct "the adjudicating authority" to file appeal and in turn, the adjudicating authority can direct any officer to file appeal before Commissioner (Appeals). The ratio of decision of the Hon'ble High Court, which is directly on the point is applicable on all fours and needs to be followed as no contrary decision of any High Court on the provision of Section 35E(2) was brought to our notice. The very same question as is posed to Larger Bench was considered by the Hon'ble High Court of Bombay in the case of Silver Streak Welding Products India Pvt. Ltd. [2007 (9) TMI 222 - HIGH COURT BOMBAY]. Also the decision of the Apex Court in the case of MM. Rubber Co. [1991 (9) TMI 71 - SUPREME COURT OF INDIA] supports the view taken by the Hon'ble High Courts of Bombay and Delhi. Therefore, by following the decision of the Hon'ble High Court of Bombay and Delhi, we hold that the directions to file appeal are required to be given by the Commissioner only to the very same adjudicating authority is the mandate of the Section 35E(2) of the Act. - Decided against the Revenue
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