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TMI Blog2003 (5) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - This appeal arises from Order-in-Appeal No. 195 & 196/2002, dated 14-5-2002 passed by Commissioner (Appeals) Chennai. The appellants have taken a preliminary objection that the appeal before the Commissioner (Appeals) was not maintainable for the reason that the Commissioner has authorized "such authority" who has passed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor as the case may be should direct the very adjudicating authority who would other wise be bound by his own order and not expected to be aggrieved by the same. When an appeal is filed on such direction, the appellant will be the adjudicating authority himself and not the authority who gave the direction. It was pointed out that this judgment has been applied by the Tribunal in the following cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the two citations filed by learned DR in the case of C.C. v. Merah Exports (P) Ltd., 1987 (29) E.L.T. 401 (T) and Son Export Corporation v C.C., 1989 (42) E.L.T. 308 (T) and submitted that both the citations were rendered previous to the judgment given by the Hon'ble Apex Court in the case of C.C.E. v. M.M. Rubber Co. (supra) and, therefore, they are not applicable to the facts of this case. He a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions, we notice that the Order-in-Original had been passed by the Additional Commissioner. In terms of Section 129D, the Commissioner of Customs ought to have given directions to the very authority i.e. Additional Commissioner to file the appeal before the Commissioner (Appeals). However, he has given directions to the Dy. Commissioner to file the appeal who is not the authority who passed the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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