2003 (12) TMI 439

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... This is Revenue s appeal. Heard both sides. 2. The Commissioner (Appeals) vide his impugned order rejected the Revenue appeal on the ground that the said appeal which was directed against the order-in-original passed by the Additional Commissioner, ought to have been filed by the Additional Commissioner instead of the Assistant Commissioner. The learned Commissioner (Appeals) has analysed th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , provided the appeals are not directed against the decision of the adjudicating authority. In other words where the appeal is directed against an appellate order, the appeal can be filed by the authorised officer . However, in respect of appeals against the order of the adjudicating authority, as correctly held by the learned Commissioner (Appeals) the appeal has to be filed by such authority , .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X