2009 (4) TMI 591

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....vocate and Smt. Urmitta Dutta (Sen), Advocate, for the Respondent.  [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. Revenue filed this Appeal against the order passed by Commissioner (Appeals). As per the provisions of Section 35B of Central Excise Act :- "(2) The Committee of Commissioners of Central Excise may, if it is of opinion that an order passed by ....