2013 (5) TMI 489

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.... as they raise a common question and are being disposed of by a common order. 2. When these matters were called out, learned counsel on record has filed written submission and requested to decide the matters on merits. The said written submission is taken on record. 3. Heard the Learned Additional Commissioner (A.R.) and perused the record. 4. On perusal of records, I find that the first appell....

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....s is whether the appellant has correctly filed the appeal in the office of the Commissioner (Appeals) Central Excise and Customs, Surat-II or not. The stamp on the appeal memoranda clearly indicate that the appeal was filed in the office of the Commissioner of Central Excise & Customs, Surat-II. I was informed that the office of Commissioner (Appeal) and Commissioner of Central Excise & Customs ar....