2015 (1) TMI 342

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....n, Advocate, for the Respondent. ORDER Revenue has filed this application for condoning the delay of two days involved in filing of the appeal. 2. After hearing both the sides, we find that the main objection raised by the learned counsel for the respondent is that the appeal was filed by the Deputy Commissioner of Central Excise who is not competent to do so. He submits that in this case ....