2007 (9) TMI 282

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.... the order dated 5th April, 2005 whereby the Appeal preferred by the Revenue has been dismissed relying on the decision reported in 2005 (66) RLT 324 in the case of CCE, Mumbai-III v. M/s. Metro Street Rolling Mills & Ors. At the hearing of this Appeal on behalf of the Appellant learned Counsel also draws our attention to the judgment of this Court in Central Excise Appeal No. 3 of 2004 and other ....

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....licant is shown as under : - "Assistant Commissioner of Central Excise, Khopoli Division, 1st Floor, Central Excise Building, Plot No.1, Sector -17, Khandeshwar, Panvel." 3. There is no dispute that this Court on the interpretation of the provisions of Section 35E(2) has taken the view considering Section 35E(2) as it stood that the directions can only be issued to the Adjudicating Authority. On....