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TMI Blog2003 (7) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... , Nagpur reviewed such orders in terms of Section 35E(2) of the Central Excise Act, 1944, in order to satisfy himself as to the legality, propriety and correctness of the said order and found that the order in adjudication is not legal proper and correct; and therefore directed the Assistant Commissioner to file an application in proper form with the Commissioner of Central Excise (Appeals), Bhopal in terms of sub-section (4) of Section 35E of the Act. Appeals were preferred before the Commissioner of Central Excise (Appeals), Bhopal who held that the appeals filed by the Department were not maintainable as direction of the Commissioner of Central Excise to the Assistant Commissioner to file appeal to the Commissioner of Central Excise (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, to file an appeal under Section 35E(2). Reliance is also placed by the learned SDR on the decisions of the Tribunal in the case of CCE v. Falcon Tyres Limited - 1997 (91) E.L.T. 649 wherein the Tribunal held that Section 35E(2) requires a broad interpretation, reading it in harmony with Section 35E(4) of the Act and that the Collector can issue direction to the adjudicating officer, or any other officer, and the officer directed by the Collector or an officer authorised by the latter can file the application; and Sun Export Corporation v. CC - 1989 (42) E.L.T. 308 wherein it was held that a harmonious construction of the provisions of two sub-sections 129D(2) and 12D(4) of the Customs Act, 1962 would indicate that in cases where the adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or determination of such points arising out of the decision or the order as may be satisfied. There is no provision under that sub-section for giving the direction to any other authority to make an application to the Collector (Appeals)." 8.In the case of CCE, Aurangabad v. Flexoplast Abrasives (I) Ltd. cited supra the Bench followed the earlier decision in the case of Supreme Industries Ltd. v. CCE, Indore - 1999 (114) E.L.T. 1003 which in turn has relied upon the Dhampur Sugar Mills v. CCE, Meerut decision cited supra. 9.In the case of Baron International Ltd. v. CCE, Vadodara - 2002 (143) E.L.T. 112 also notes the Dhampur Sugar Mills v. CCE, Meerut decision in which the expression "such authority" has been interpreted as an officer o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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