2004 (11) TMI 242

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..... e Commissioner (Appeals) has allowed the departmental appeal filed before him by the Assistant Commissioner of Customs and remanded the matter for de novo consideration. The short question raised by the appellant is that the authorisation in terms of Section 129D(2) has to be given to such authority, who passed the Order-in-Original, by the Commissioner of Customs to file an appeal before the Comm .....

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..... should be directed to file the appeal before the Commissioner (Appeals). While in the present case, the Commissioner of Customs has authorised the Assistant Commissioner to file the appeal who was not the authority who passed the Order-in-Original. In view of the judgment cited supra, the order passed by the Commissioner (Appeals) is not legal and proper and hence, the same is set aside and the a .....

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