2004 (12) TMI 189

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..... e record arises from Tribunal's final order No. C-I/1492/WZB/2003 dated 21-7-2003 [2003 (160) E.L.T. 932 (T)] in holding that the appeal filed by the Revenue before the Commissioner (Appeals) was maintainable, for the reason that the appeal was filed by Assistant Commissioner of Central Excise Bhandara, while direction to file the appeal had been given in terms of Section 35E(2) of the Central Exc .....

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..... Commissioner of Central Excise, Nagpur and therefore he ought to have filed appeal before the Commissioner (Appeals). Therefore I accept that an error apparent has occurred in final order of the Tribunal and allow the ROM application. 4. As a result of the finding in the ROM application, I dispose of the appeal by upholding the impugned order and rejecting the Revenue's appeal. - - TaxTMI .....

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