2007 (11) TMI 363

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...., for the Respondent. [Judgment per: K.L. Manjunath, J.]. - This appeal is by the Assessee being aggrieved by the order passed by the CESTAT, Bangalore, which is confirmed by orders of Commissioner of Customs and Central Excise (Appeals), Bangalore, raising the following substantial question of law: (i) Whether the Appellate Tribunal and the Commissioner (Appeals) were justified in dismissin....

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....nder Section 35E of the Central Excise Act, 1944. However the Revenue filed an appeal before the Commissioner of Customs & Central Excise (Appeals) on the ground that classification of certain items by the Adjudicating Authority was erroneous under Section 35B(2) of the Central Excise Act, 1944. Pursuant to the appeal filed by the Revenue, the Commissioner of Customs, Central Excise (Appeals) by h....

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....if an appeal had been filed under Section 35E of the Act and not in an appeal filed by the Revenue before the Commissioner. Accordingly, the appeal filed by the assessee has been dismissed. Being aggrieved by the concurrent findings of both the authorities, the present appeal is filed. 5. It is not in dispute that if suo motu power was exercised by the Commissioner of Appeals then Section 35E(4....