2004 (7) TMI 118

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....an, Member (J)]. - All these three appeals arise from Order-in-Appeal 158/2002-C.E., dated 4-4-2002. The Commissioner allowed the departmental appeal in so far as the classification of 3 items viz. Oil gauge, Front Stand Pin and Hub Pin, Seat Steering Clutch and Shoe Steering Clutch. The appellants have accepted the said classification adopted by the Commissioner in terms of the impugned order and....

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....ed the appeal before him on being aggrieved with the Order-in-Original No. 19A/2000, dated 13-3-2000 by which the above named penalties were imposed and hence he cannot consider the cross-objection on this aspect. 2. The learned Counsel strenuously argued the matter and contended that before the Commissioner (Appeals), they had filed a cross-objection in the departmental appeal and, therefore, ....

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.... appeals before the Commissioner. In view of the absence of any provision to entertain cross-objections after a lapse of 17 months, the Commissioner has rightly rejected their cross-objection and held that the Order-in-Original imposing penalty against the appellants is justified. It was further submitted that in terms of Section 35E(4), the provisions of Section 35B(4) applies "so far as may be, ....