2007 (6) TMI 381

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..... Prasad, SDR, for the Respondent. [Order]. In these three cases, the Additional Commissioner passed orders of adjudication dropping the proceedings initiated in the show cause notices issued to the appellants; the Commissioner reviewed the order passed by the Additional Commissioner and authorised the Assistant Commissioner to file appeals before the Commissioner (Appeals); the appeals w .....

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..... the ratio of the Tribunal s order in CCE, Nagpur v. Lloyds Metals Engg. Ltd. - 2003 (159) E.L.T. 1144 (Tribunal) = 2003 (59) RLT 225, holding that appeals filed by Assistant Commissioner against orders of Additional Commissioner are not maintainable as the direction could only have been given to an officer equal in rank to the officer passing the adjudication order, is squarely applicable. The L .....

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