2000 (8) TMI 449

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.... None, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - Appeal No. E/786/2000-Mum. was filed on 13-3-2000 challenging the Order-in-Appeal dated 14-12-99 passed by the Commissioner (Appeals), Vadodara. The authorisation for filing this appeal was granted by the Jurisdictional Commissioner. On 2-3-2000 in terms of this authorisation, the Dy. Commissioner of Central Excise Divis....

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....ly made verification. 2. If the revenue feels strongly about a particular order passed by a Commissioner (Appeals), then the elementary precaution must be taken to ensure that the appeal would be admitted for hearing. It is not that Commissioner is filing an appeal for the first time. The CEGAT (Procedure) Rules are in existence from 1982. The requirements of filing the appeal are very ext....