2004 (4) TMI 390

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....nt. Shri P.M. Rao, SDR, for the Respondent. [Order]. - Heard both sides. 2. The common issue is involved in both the appeals in respect of jurisdiction, therefore, are being taken up together. 3. The contention of the appellants is that in both the cases Assistant Commissioner dropped the proceedings initiated in the show cause notice and the Commissioner of Central Excise....

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....stant Commissioner who filed the appeals before Commissioner (Appeals) were having the charge of Audit. The Departmental Representative now produced the letter dated 9-2-2004 from the Commissioner of Central Excise, Ahmedabad to the affect that during the relevant period, the Assistant Commissioner of Mehsana was not holding the charge of Assistant Commissioner (Audit). 5. I find that Sect....