2004 (6) TMI 473

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....SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellant is seeking the stay of the operation of the Commissioner (Appeals)'s order No. 29/2004, dated 27-2-2004 by which he has allowed the departmental appeal filed before him by the Assistant Commissioner of Customs and remanded the matter for de novo consideration. The short question raised by the appellant is ....

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.... 2. Heard both sides in the matter. 3. On a careful consideration, prima facie, we are satisfied that in terms of the provision of Section 129D(2), the authority who passed the order should be directed to file the appeal before the Commissioner (Appeals). While in the present case, the Commissioner of Customs has authorised the Assistant Commissioner to file the appeal who was not ....