2011 (2) TMI 1089

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..... held in MAZA COSMETICS case [2006 (8) TMI 65 - HIGH COURT , DELHI] & Silver Streak Welding Products India Pvt. Ltd. [2007 (9) TMI 222 - HIGH COURT BOMBAY] the Asst. Commissioner is not the officer of the rank of Dy. Commissioner who has passed the adjudication order hence, as per Section 35E (2) authorisation to file the appeal is not correct. Therefore, the appeal is not maintainable. The appea .....

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..... appeal by the department under Section 35E(2) of C.Ex. Act can only be filed by an authority in the rank of the officer issuing the adjudication order. Therefore, Asstt. Commissioner C.Ex. Division F-I, Mumbai I is not the competent authority to file against the decision of Deputy Commissioner, Central Excise, and, accordingly, the appeal is not maintainable." 3. The learned JDR for the Reve .....

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..... went upto the Hon'ble High Courts of Delhi and Bombay in the cases of Maza Cosmetics - 2007 (207) ELT 200 (Del.) and in CCE Cus. Silver Streak Welding Products India Pvt. Ltd. - 2008 (226) ELT 704 (Bom) wherein both the High Courts have held that direction can be given only to adjudicating authority and not to any other officer. 5. After hearing both the sides and perusal of the records, we .....

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