2004 (1) TMI 513

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.... Respondent. [Order]. - This is an appeal filed by the revenue against the order-in-appeal passed by the learned Commissioner of Central Excise (Appeals). 2. Facts in brief are that against the order-in-original passed by the Additional Commissioner (T), the Commissioner of Central Excise authorized the Assistant Commissioner (R & T) to file an appeal to the Commissioner of Central E....

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....eals)". 3. The Revenue is aggrieved by the said order. In the grounds of appeal it is stated that :- "The expression "such authority" appearing in Section 35E(2) has to be read with or qualified by the clause "as may be specified by the Commissioner in his order." 4. I find that the grounds in appeals are without any merits. It has to be seen that under Section 35E(2) the Commis....