2006 (2) TMI 34

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..... are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dismissing the application for stay of operation of the impugned order, we proceed to deal with the appeal. The impugned order was passed by ld. Commissioner (Appeals) in an appeal filed by the Department pursuant to a review order passed by the Commissioner of Central Excise. The said revie .....

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..... 35E (4), claiming the following reliefs:- "1. To set aside the portion of the O-In-O No-27/2003 dated 30-6-2003 in so far as it relates to dropping of the proposal to club the. value of clearances of both M/s Control Engg. Company and M/s K S. Controls. 2. to direct the assessee to pay the penalty under Sec. 11AC as well as M/s. K.S. Controls to pay the penalty under Sec. 1IAC. 3. to direct .....

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..... n, raised an objection, which was to the effect that the appeal of the Department was not maintainable as no appeal had been filed against M/s K.S. Controls. Thus the basic. question of maintainability of appeal was raised by the party. However, that issue was side stepped by the appellate authority as is evidenced by the impugned order. This is the main ground of the present appeal filed by M/s. .....

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