2004 (2) TMI 513

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....ndent. [Order]. -  This is revenue's appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby revenue's appeal against the adjudication order passed by the Additional Commissioner was rejected by the Commissioner (Appeals) solely on the ground that the department's appeal was filed by the Assistant Commissioner and not the adjudicating authority namely the "Additi....

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.... Mills Co. Ltd. v. Commissioner of Central Excise, Meerut - 1999 (108) E.L.T. 498 (Tribunal) which holds that only the "adjudicating authority" can be directed to file an appeal in terms of Section 35E(2). The contrary decisions of Cegat cited in support by the revenue only try to read the other provisions, where any authorised officer can file appeal and by reading harmoniously held that "an auth....