2003 (3) TMI 477

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..... ishna Kumar, Member (J)]. This is an appeal filed by the Revenue. The respondents have filed their written submissions. The respondents have contended that the impugned order relates to the goods exported outside India and the export was not to Nepal or Bhutan. Therefore, the Commissioner could not have filed the present appeal but a revision application under Section 35EE. Besides, the appe .....

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..... itted that the appeal may be rejected. 2. Shri A.K. Saxena, learned JDR is present on behalf of the appellants. He submitted that the Commissioner (Appeals) has categorically stated in his Order that the Order-in-Original passed by the adjudicating authority is perfect and legal. In view of this, he submitted that the Commissioner (Appeals) should have upheld the order passed by the adjudicating .....

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