9911796707
TMI Blog2006 (11) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner while authorizing an authority has directed lower officer to file an appeal i.e. Asst. Commissioner, which is not legal and proper. She has noted that the authority who has passed the order is Joint Commissioner. Only such authority should have been directed to file the appeal and not a lower authority. She relied on several judgments. The finding recorded in Para 4 to 7 are reproduced herein below. 04. I have carefully gone through the case records and examined the position. The Review Order No. 2/2002 dated 13-5-2002 in C. No. V/2/46/2002 (Rev) has recorded the grounds for opining that the impugned order is not legal and proper , while directing and authorizing the Appellant, an authority lower than the adjudicating a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. A Commissioner (Appeals) hears appeals against orders passed by the officers sub-ordinate to a Commissioner of Customs or a Commissioner of Central Excise. As the law earlier stood, the executive Commissioner had the power to review any order passed by such a subordinate officer where he was of the impression that such order was neither legal nor proper. The law was specifically amended to afford greater protection to the assessees against the Revenue minded Commissioners whereby the power of review was taken away. Presently where the Commissioner is of the opinion that an order passed a sub-ordinate officer is required to be reviewed, he has to empower and authorise an officer of the same rank as the one who made the doubtful order to f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an file appeal and by reading harmoniously held that an authorized officer can also file appeal. The said proposition being against the express provision of law as analysed by the later decisions of the Tribunal, the latter decisions including the ones cited by the Respondents have to be preferred. 4. Consequently the Revenue Appeal deserves to be rejected. Hence rejected. 07. The cited case laws are squarely applicable to the instant appeal. Respectfully following the decisions taken by Hon. Tribunal, I hold that the instant Appeal has therefore been filed by improper authorization, and cannot be considered. ORDER The Appeal is dismissed since an inappropriate authority filed it. Revenue is aggrieved with this order a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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