2006 (4) TMI 48

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..... of the appellants - Appeal No. ESM/76/2005 - Final Order No. A/281/KOL/2006, - Dated:- 5-4-2006 - [Order]. - This appeal is directed against the order-in-appeal, dated 15-10-2004 which sets aside the order-in-original wherein the appellants contention was accepted and proceedings initiated under the show cause notice. 2.Considered the submissions made by both sides and perused records. .....

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..... er (Appeals) for the determination of such points arising out of the decision or order as may be specified by the Commissioner of Central Excise in his order." I find that an identical issue arose before the Tribunal in the case of CCE, Mumbai-III v. Metro Steel Rolling Mills Others as reported in 2005 (66) RLT 324 (CESTAT-Mumbai) wherein the Hon'ble Tribunal has held as under : "On a carefu .....

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..... lity or propriety of any such decision or order. Thereafter he has to direct "such authority" to apply to the Collector for determination of such point arising out of the decision or the order as may be satisfied. There is no provision under that sub-section for giving the direction to any other authority to make an application to the Collector (Appeals). In the instant case, we find that though t .....

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