2007 (7) TMI 325

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..... judicating authority. In the instant case, the Commissioner of Central Excise (Aurangabad) was not adjudicating authority. Even otherwise also he could not have preferred the appeal - appeal dismissed. - 188 of 2006 - - - Dated:- 20-7-2007 - F.I. Rebello and J.P. Devadhar, JJ. [Order]. - P.C. : The appellants had preferred this appeal against the order dated 6-9-2004 dismissing the appea .....

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..... . In the instant case, the Commissioner of Central Excise (Aurangabad) was not adjudicating authority. Even otherwise also he could not have preferred the appeal. 3. In that view, the question of law as framed could not arise. Hence, the appeal is dismissed. 4. It will be open to the appellant to take such steps to which they are entitled to in law. 5. The appeal is disposed of with no order .....

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