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

..... he 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 disallowance of Modva .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uirement 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 authority irrespective of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X