OIO passed by Asst.Commis.C.Excise, in the Appeal against OIO who will be the respondent CCE or Asst.Commi and to whom the copy of Appeal required to be submitted, CCE Or Asst.Commis.?
Clarification on appeal
Guest
Appellate respondent in OIO appeals against Assistant Commissioner: the ACCE is the designated respondent for service. In appeals against an Order in Original passed by an Assistant Commissioner of Central Excise, the Assistant/Additional Commissioner of Central Excise (ACCE) is the proper respondent and the appeal copy should be submitted to the ACCE. (AI Summary)
TaxTMI
TaxTMI