2007 (8) TMI 637

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....007<br>E/708/2006 - A-1558/KOL/2007<br>Central Excise<br>-<br>Dr. Chittaranjan Satapathy, J. Shri B.N. Chattopadhyay, Consultant, for the Appellant. Shri J.K. Jha, SDR, for the Respondent. ORDER H....

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.... Incidentally, the Department was not in appeal before the Commissioner. He was required to decide the appeal filed by the appellants and it was his duty to examine whether the appeal itself had merit....