2003 (3) TMI 249

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..... learned J.D.R. appearing on behalf of the Revenue submitted that in view of the provisions as contained in Section 12E(2) of the Central Excise Act, 1944 the Commissioner (Appeals) can not exercise the powers and discharge the duties conferred or imposed on a Central Excise officer. In the present case the Commissioner (Appeals) has condoned the delay of more than two months in bringing back the g .....

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