2003 (6) TMI 234

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. At the outset, the respondent's Counsel raised an objection that the appeal itself is not maintainable. He said that Board has directed the Commissioner of Central Excise, Hyderabad to file the appeal, as per Order No. 193-R/97, dt. 12-9-97. He said that in the instant case, the appeal was not filed even by the Commissio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tant case even that Commissioner has not delegated any power. It is also settled position now that a delegate cannot further delegate. In view of the infirmities in the impugned order, the appeal filed by the Assistant Commissioner is not sustainable in the eye of law as it was rightly pointed out by the Counsel for the respondents. Concurring with this view, the appeal filed by the Revenue is her .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X