2004 (3) TMI 449

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.... for the Appellant. Shri J.P. Kaushik, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  This appeal of the Revenue is directed against "Supplementary Order dated 21st July, 2003 to final order Nos. 115-116-CE/BPL/2003, dated 24-4-2003. 2. The facts leading to the filing of the present appeal are that dispute arose between the assessee and the revenue ab....

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....d in the first order of appeal. The present appeal of the Revenue points out that the Commissioner has no jurisdiction to pass a "Supplementary order". The appeal, therefore, prays that the supplementary order be set aside and the matter remanded to the Commissioner for de novo consideration. 3. When the appeal came up for hearing none has appeared to represent the respondent assessee. We ....