2003 (7) TMI 620

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..... hattopadhyay, Consultant, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The impugned Order has been passed by the Commissioner of Central Excise, Patna vide which he has dropped the proceedings against the respondents. The said Order was reviewed by the Central Board of Excise and Customs, New Delhi who vide Order-in-Review dated 9-10-2002, directed the Commissioner to fi .....

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..... Excise, Surat-I v. DCM Shriram Consolidated Ltd. reported in 2001 (132) E.L.T. 392 (Tri. - Mumbai), wherein relying upon the Tribunal s decision in the case of Malhotra Steel Products v. Commissioner reported in 2000 (38) RLT 480 (Tribunal), the appeal filed by the Assistant Commissioner against an Order of the Commissioner was held to be without authority of law. 3. In the present case also, w .....

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