2002 (11) TMI 712

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....dvocate, for the Respondent. [Order]. -  This appeal has been filed by the Revenue against the impugned order-in-appeal dated 25-2-2002 passed by the Commissioner (Appeals) vide which he has reversed the order-in-original dated 9-7-99 of the Joint Commissioner confirming the duty in respect of reprocessed goods, on the respondents of Rs. 1,50,514/- with penalty of equal amount under Sec....

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.... and not of any officer. The grounds of appeal also bears his attestation with stamp and not signatures of Dheeraj Rastogi, Deputy Commissioner (Review) whose name appears under the prayer and the verification appended to the grounds of appeal. There is also nothing on the record to suggest if the Deputy Commissioner, Shri Dheeraj Rastogi was authorised by any competent authority to file the appea....