9911796707
TMI Blog2000 (2) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : A.C.C. Unni, Member (J)]. The Reference Application filed by the Commissioner of Central Excise, Meerut is against the Final Order No. A/698/98-NB (DB) dated 4-8-98 by which the Appeal filed by the assessee was allowed and the impugned order set aside. 2. Appearing for the appellant Commissioner, ld. SDR, Shri Mewa Singh submits that certain points of law have arisen out of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Asstt. Commissioner against an order of a Superintendent was not correct the position was that the Departmental representative had submitted before the Tribunal that under sub-section (4) of that Section, the Collector was empowered to authorise the Adjudicating Officer or the authorised officer to file the application. It is contended that the Tribunal has not adverted to the said ple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 35E(2) of the Central Excise Act, 1944 to authorise an Adjudicating Authority subordinate to him to apply to the Collector (Appeals) for determination of points arising out of the decision or order as specified by the Collector in his order. The other question was whether the Superintendent had passed an order granting interest (purportedly on the basis of an order passed by the Allahabad High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovision [Section 33A(2)] of the Indian Income Tax Act, 1922 had been noticed, though in the context of the period of limitation for filing the Appeal. Section 35E(2) being a specific provision relating to the powers of the Collector to authorise his subordinate Adjudicating Authority to file Appeals to the Collector (Appeals), the said provision specifically authorises only an Adjudicating Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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