2006 (4) TMI 48

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....ated 15-10-2004 which sets aside the order-in-original wherein the appellants contention was accepted and proceedings initiated under the show cause notice. 2.Considered the submissions made by both sides and perused records. The main challenge of the appellant is that the order-in-original was passed by the Jt. Commissioner of Central Excise and Customs, BBSR while the appeal filed by the Dy. ....

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....hat an identical issue arose before the Tribunal in the case of CCE, Mumbai-III v. Metro Steel Rolling Mills & Others as reported in 2005 (66) RLT 324 (CESTAT-Mumbai) wherein the Hon'ble Tribunal has held as under : "On a careful reading of the provisions of Section 35E(2), it is quite clear that the power given to the Collector is to call for and examine the record of any proceeding in which a....

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....e decision or the order as may be satisfied. There is no provision under that sub-section for giving the direction to any other authority to make an application to the Collector (Appeals). In the instant case, we find that though the order was passed by the Superintendent, the direction that was given by the Collector to file an application against their order was to the Assistant Collector and no....