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2003 (12) TMI 417

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..... ant. None, for the Respondent. [Order]. This is an appeal filed by the department against Order-in-Appeal No. 6/Cus/Jal/2003, dated 24-6-2003 passed by the Commissioner of Customs and Central Excise (Appeals), Jalandhar. The appellant is represented by the DR, Shri S.C. Pushkarna. The respondent is not present, nor represented. It appears that they want a decision on merits without b .....

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..... allowed. 4. It appears from the record that the party had filed appeal with the Commissioner (Appeals), Jalandhar before amendment of the relevant entries in the Table to Notification No. 16/2002-Cus. (N.T.), by Notification No. 78/2002-Cus (NT). At that time, the Commissioner (Appeals), Jalandhar had jurisdiction to entertain the appeal. Since the subsequent amendment of Notification No. 16/20 .....

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