2004 (1) TMI 160

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....shna Kumar, Member (J)]. - Shri M.H. Patil, ld. Advocate appeared on behalf of the appellants and he contended that the Original Order was passed by the Additional Commissioner and the appeal, before the Commissioner, was filed by the Deputy Commissioner. He contended that in view of the provisions of Section 35E(2) of Central Excise Act, 1944, the Deputy Commissioner was not competent to file the....