2004 (6) TMI 442

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....dvocate, for the Respondent. [Order]. - This Revenue appeal is filed against the order-in-appeal passed by the Commissioner (Appeals). The appeal involves a short point. The Commissioner (Appeals) had rejected the appeal filed by the revenue, because the said appeal was directed against the order of adjudication passed by the Joint Commissioner, whereas the appeal was filed under Section 35E....

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....thorised officer. Accordingly the appeal filed by the authorised officer is claimed to be maintainable. Reliance was also placed on the judgment of the Tribunal in the case of CCE, Bangalore v. Falcon Tyres Ltd., reported in 1997 (91) E.L.T. 649 (T) which held that, the appeal filed by the authorised officer is also valid. The respondents on the other hand have placed reliance on the judgment of t....