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TMI Blog2011 (1) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... s (2007 (9) TMI 222 - HIGH COURT BOMBAY) held that 'the authority on whom the power was confirmed is in the adjudicating authority, appeal filed by the Deputy Commissioner before the Commissioner (Appeals) in the case in which the impugned order is before us in challenge was not maintainable before the Commissioner (Appeals), Appeal is allowed with consequential relief, if any. - E/2263/04 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, review order in terms of Section 35E (2) of the Central Excise Act directed the Dy. Commissioner to file an appeal before the Commissioner (Appeals) and the Dy. Commissioner filed an appeal before the Commissioner (Appeals) which is contrary to the legal position that an officer of lower rank cannot file an appeal against an officer who is higher in rank (the Dy. Commissioner is an officer of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) for the determination of such points arising out of the decision or order as may be specified by the Commissioner of Central Excise in his order.' 5. From the above provisions, we find that the above provisions empower Commissioner to pass an order directing the adjudicating authority to file an appeal before the Commissioner (Appeals). However, in this case Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble High Court in the case of Silver Streak Welding Products (supra) we also hold in this case the appeal filed by the Deputy Commissioner before the Commissioner (Appeals) in the case in which the impugned order is before us in challenge was not maintainable before the Commissioner (Appeals). Hence the impugned order is also not maintainable and the same is set aside. 7. Appeal is allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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