2000 (8) TMI 191

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..... s) Revenue has preferred the present appeal. 2. We have heard Shri V.K. Chaturvedi, ld. SDR. Nobody is present for the respondents. 3. Vide the impugned order the Commissioner (Appeals) has rejected the appeal filed by the Revenue against the order of the Asstt. Commissioner vide which he has allowed an adjustment of Rs. 32,190/- excess paid by the respondents as cess on finalisation of RT-12 .....

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..... authorization by the Commissioner under the provision of Section 35E(2). Apart from contending in the memo of appeal that such authorization has been given on the file and directions have been given to the Asstt. Commissioner to file an appeal no authorization has been shown to us. As such in view of the foregoing we do not find any merits in the Revenue's appeal and reject the same. - - T .....

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