2005 (12) TMI 485

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.... Shri I. Mariana, JDR, for the Respondent. [Order]. - Heard Shri V. Appala Raju, Consultant for the Appellant. The Appellant have submitted vide their letter dated 24-11-2005 that the Superintendent (Appeals), Guwahati has intimated to them that their appeal was received on 9-12-1999 in the office of the Commissioner (Appeals), Guwahati. In this case the Commissioner (Appeals) has observed....

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....sent the appeal to the Commissioner (Appeals), Guwahati. It is immaterial on what date this appeal is sent to the Commissioner, Central Excise, Bhubaneswar. The Consultant submits that the appeal jurisdiction for Balasore Central Excise Division was with the Commissioner, Central Excise, Guwahati at the relevant time. In any case once their appeal has been received in time in the office of Commiss....