2011 (8) TMI 811

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.... for the respondent Per:   Mr. Sahab Singh, Member (Technical) This is an appeal filed by the revenue against the Order-in-Appeal No. CEX/XI/JMJ/80/916 APPEALS/2004 dated 27.2.2004. 2. The brief facts of the case are that a show-cause notice dated 26.3.1999 was issued demanding a duty of Rs.10,81,815/- by the Additional Commissioner, Central Excise, Nashik on the ground that res....

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....gned order has held that appeal filed by Dy. Commissioner is not legally maintainable as under Section 35E(2), Commissioner, Central Excise can authorize the officer who has passed the adjudication order for filing the appeal. In the present case, the Order-in-Original was passed by the Additional Commissioner whereas the Commissioner has authorized the Dy. Commissioner for filing the appeal. Ther....

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....-Original was passed by the Additional Commissioner. The issue stands settled by this Tribunal in case of M/s CCE Nashik vs. Madhukar SSK vide order no. A/359/11/EB/C-II dated 26.4.2011. Para 6 of the order is reproduced hereunder:- "After consideration of the submissions made by both sides, without going into the merits of the case, we feel that first issue is to be decided by us whether the a....