2004 (6) TMI 442

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..... e, for the Respondent. [Order]. This Revenue appeal is filed against the order-in-appeal passed by the Commissioner (Appeals). The appeal involves a short point. The Commissioner (Appeals) had rejected the appeal filed by the revenue, because the said appeal was directed against the order of adjudication passed by the Joint Commissioner, whereas the appeal was filed under Section 35E(1) .....

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..... fficer. Accordingly the appeal filed by the authorised officer is claimed to be maintainable. Reliance was also placed on the judgment of the Tribunal in the case of CCE, Bangalore v. Falcon Tyres Ltd., reported in 1997 (91) E.L.T. 649 (T) which held that, the appeal filed by the authorised officer is also valid. The respondents on the other hand have placed reliance on the judgment of the Tribuna .....

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..... s the case may be, is to the very adjudicating authority who would otherwise 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. 4. In the light of the observations above, I note that the revenue appeal has no merits, and deserves .....

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