2006 (6) TMI 373

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....e Appellant. S/Shri S.C. Kamra, Advocate with Arvind Arora, Consultant, for the Respondent. [Order]. - All these appeals are directed against Order-in-Appeal dated 5-3-2004 which allowed the appeals of the respondents. 2. It was contended on behalf of the Revenue that the Commissioner (Appeals) has allowed the appeals of the respondents only on jurisdictional ground and not gone i....

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....d that corrigendum issued to the show cause notice indicates that the adjudicating authority shall be Additional Commissioner of Central Excise. The Adjudication done by the Jt. Commissioner of Central Excise in this case was correctly held by the Commissioner (Appeals) as beyond jurisdiction. On specific query from the Bench, whether the issue can be remanded back to the original adjudicating aut....