2002 (2) TMI 259

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....va, Member (J) (Oral)]. - These are two appeals filed by the appellants. 2. Shri V.S. Nankani, appearing for the appellants submitted that an appeal was filed against the order-in-original in view of the observation made by the Commissioner (Appeals) that appeal lies to the Tribunal. Accordingly an application to condone the delay in filing the appeal against the order-in-original was also file....

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.... the appeal is dispensed with and appeals are taken for regular hearing with the consent of both sides. 5. Referring to the order dated 12-3-2001, passed by the Supdt. of Central Excise, he submits that the Superintendent was not competent to pass the order since the duty was demanded and it was not a consequent to demand in pursuance of the order passed by the Commissioner. The manner in which....