2000 (5) TMI 282

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....or the Appellant. None, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - These three appeals were filed by the Commissioner of Central Excise, Ahmedabad, against the single order dated 20-7-1999 by the Commissioner of Central Excise (Appeals), Vadodara. The Commissioner had also filed applications for stay of the operation of this order. On 10-2-2000 when these applications....

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....ere liable to be dismissed in case these mistakes were not rectified. There is, howev­er, no communication from the Commissioner nor is the DR aware of any rectification. The power to be exercised by the Commissioner under section 35B(2) has to be used with caution. This is because he is challenging the finding of an equivalent authority i.e. the Commissioner (Appeals). Even for a minor error ....