2003 (11) TMI 183

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..... ed the captioned appeals against the Orders of the Commissioner of Central Excise, Patna. The said appeals were signed by the Assistant Commissioner, whereas the same were required to be signed by the Commissioner. The Commissioner has now filed the captioned appeals afresh by way of replacing the original appeals. The replaced appeals have duly been signed by the proper officer at present, with a .....

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..... f the order confirming the demands and imposing penalties upon them. Such appeals were taken for disposal by the Tribunal on various dates when the impugned orders were set aside and the matters remanded to the Commissioner for de novo decisions. The orders passed by the Board for Review of the impugned Orders were subsequent to the Tribunal's Orders allowing the assessees' appeals by way of reman .....

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