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2010 (2) TMI 314

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....RESENTED BY: S/Shri S.K. Bagaria, Sr. Advocate, Partha Banerjee and Saurabh Bagaria, Advocates, for the Appellant. ShriAK Sharma, JDR, for the Respondent. [Order per S.S. Kang, Vice-President]. - Applicants have filed these Applications for waiver of pre-deposit of duty and penalty. Revenue has also filed Appeal on the ground of jurisdiction against the same impugned order. The impugned o....

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....47/2008-C.E.(N.T.) dated 1st December 2008. In the instant case, Commissioner, Central Excise, Shillong should have transferred the case records in the matter of the said Show Cause Notice to the Commissioner of Central Excise, Guwahati, on/after 1st December 2008 for adjudication. The Order-in-Original/CCE/Shillong No. 04/2009 dated 30-3-2009, of the Commissioner, Central Excise, Shillong is ther....