2008 (9) TMI 828

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....spondent. [Order]. -  No one is present on behalf of the Respondents. Heard the learned SDR, Shri J.A. Khan appearing for the Department. 2. I find that the Customs Appeal No. 119/06 was filed in the Tribunal on 25-4-06 pursuant to an Authorisation dated 12-4-06 issued by Commissioner of Central Excise, Customs and Service Tax, Bhubaneswar-I. 3. As the said Authorisation....

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....n of restoring the dismissed Appeal filed earlier does not arise. It was open to the Department to file a fresh appeal pursuant to the fresh Authorisation dated 18-9-2007 with an application for condonation of delay. However, that has not been done. In any case, the law requires review of an Order-in-Appeal passed by the Commissioner(Appeals) by a Committee of two Commissioners and filing of an Ap....