2007 (7) TMI 653

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....e, for the Respondent. ORDER [Order per : S.L. Peeran, Member (J) (Oral)]. - This appeal arises from Order-in-Appeal No. 1/2004-C.E., dated 21-9-2004. The Revenue is aggrieved with the rejection of their appeal by Commissioner (A) on the short ground that the appeal had been filed by Assistant Commissioner who is not the proper officer to file the appeal. The Commissioner (A) has noted that the ....

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....hri Ram Switch Gears (P) Ltd. - 2005 (192) E.L.T. 532 (Tri.-Del.). 3. Respondents have requested for disposal of the appeal on merits. 4. On a careful consideration and perusal of the judgments cited by the learned SDR, it is seen that from these judgments the impugned order is not legal and proper. The Assistant Commissioner was authorized by the Commissioner to file the appeal and th....