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TMI Blog2018 (2) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... s the Order-in-Original was passed by the Additional Commissioner. This issue is purely a question of law based on Section 35E(2) of the CEA, 1944. It is a settled position that the question of law can be raised at any stage - the grounds involved being question of law, is allowed to be raised at this stage when the appeal is pending for disposal - application for rectification of mistake allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per Section 35E(2) the authority who passed the adjudication order only can file the appeal, therefore in the present case, appeal filed by the Asst. Commissioner who was not the adjudicating authority is beyond the jurisdiction and the appeal was not maintainable before the Commissioner (Appeals). He submits that this ground was not taken before the Commissioner (Appeals) however, this ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Order-in-Original was passed by the Additional Commissioner. This issue is purely a question of law based on Section 35E(2) of the Central Excise Act, 1944. It is a settled position that the question of law can be raised at any stage. Considering this position, we are of the view that the grounds involved being question of law, is allowed to be raised at this stage when the appeal is pending for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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