2009 (9) TMI 752

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....ppellant. Shri S. Muthuvenkataraman and Smt. Hema Muralikrishnan, Advocates, for the Respondent. ORDER Heard both sides. Shri B.B. Agrawal, Jt. CDR appearing for the Department points out that the three impugned orders against which the Department has come in appeal were passed by Commissioner of Central Excise (Appeals), Tiruchirappalli who did not have jurisdiction to decide these cases....

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....urdened with unnecessary cost. 2. After considering the submission of both sides, we find that the impugned orders have been passed by an officer who did not have jurisdiction to pass these orders. Hence these orders cannot be upheld. We set aside the same and remand the cases to the Commissioner of Central Excise (Appeals), Madurai to pass appropriate orders after giving an adequate opportunit....