2007 (12) TMI 369

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....for the Respondent. [Order]. - Common issue is involved in these appeals and therefore both the appeals are taken up together for disposal. 2. The appellants filed these appeals against the order of Commissioner of Central Excise passed under Section 14A of Central Excise Act, 1944. The learned Advocate on behalf of the appellants submits that the Commissioner of Central Excise passed the....

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....s that the Commissioner passed the order with the prior approval of the Chief Commissioner, which is not covered under Section 35B of the Central Excise Act, 1944. He also submits that the Hon'ble Supreme Court in the case of Rajesh Kumar and others (Supra) held that direction issued under Section 142(2A) of the Income tax Act is not appealable order. 4. After hearing both the sides and on p....