2012 (8) TMI 109

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....earned Deputy Commissioner (A.R.), as none appeared on behalf of the respondents.   2. Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that as per the provisions of Section 35E (2) of the Central Excise Act, the appeal against the adjudication order is to be filed by the same authority who passed the impugned....