2011 (1) TMI 1018

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....ent Per:   Mr. Ashok Jindal, Member (Judicial) The appellants have filed this appeal to set aside the impugned order.    2. The facts of the case are that a duty was confirmed on capping cement cleared by the appellants during the period April 1991 to January 1996 on the ground that it is an excisable commodity classifiable under heading 32.14 of the Schedule to CETA 19....

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....tral Excise, Mumbai vs. Interscape 2009 (239) ELT 283 and CCE vs. Silver Streak Welding Products India P. Ltd. reported in 2008 (226) ELT 704 .   3. Heard and considered.   4. We have gone through the provisions of Section 35E(2) of the Central Excise which is reproduced as under:- 'The Commissioner of Central Excise may, of his own motion, call for and examine the record of any p....

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....appeal before the Commissioner (Appeals) against the order passed by the Additional Commissioner, Mumbai V.  This fact was also confirmed by the ld. DR that during the relevant time, the said provisions were in force.  In the case of Silver Streak Welding Products (supra) the Bombay High Court has held that 'the authority on whom the power was confirmed is in the adjudicating authority.&....