2004 (1) TMI 513

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... venue against the order-in-appeal passed by the learned Commissioner of Central Excise (Appeals). 2. Facts in brief are that against the order-in-original passed by the Additional Commissioner (T), the Commissioner of Central Excise authorized the Assistant Commissioner (R T) to file an appeal to the Commissioner of Central Excise (Appeals). In the impugned order-in-appeal, while rejecting the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appeal it is stated that :- The expression such authority appearing in Section 35E(2) has to be read with or qualified by the clause as may be specified by the Commissioner in his order. 4. I find that the grounds in appeals are without any merits. It has to be seen that under Section 35E(2) the Commissioner is required to direct such authority to file an appeal before the Commissioner (A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X