2000 (9) TMI 493

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.... C.N.B. Nair, Member (T)]. - Assistant Commissioner of Central Excise (A & R), Bolpur, filed an appeal before Commissioner of Central Excise (Appeals), Calcutta against order-in-original No. 2/Refund/AC/2502-29/DGP-I/DCR/96 dated 17-1-1996 pursuant to a review order under sub-section (2) of Section. 35E of the Central Excise Act, 1944. Commissioner (Appeals) rejected the said appeal holding that....

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....m in his review order and authorised officer to file the appeal on the points specified by the Commissioner in the review order. The Commissioner (Appeals) felt that preparation of the appeal first is like "putting the cart before the horse." According to him, this was improper. Some observations were also made to the effect that the authorisation did not bear any date. The present appeal is again....

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.... those reasons were sufficient for holding the order of the Assistant Commissioner to be incorrect or improper and it makes no difference whether the grounds of appeal and the review order gave the grounds for review separately or whether one only referred to the grounds in the other. 3. None has appeared for the assessees despite notice. Therefore, we are disposing of the appeal after heari....