2004 (4) TMI 230

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....(J)]. - After hearing both sides for some time on the application for stay of operation of the order of the Commissioner (Appeals), we find that it was possible to decide the appeals themselves at this stage and hence proceed to do so with the consent of both sides, after waiving pre-deposit. 2. The Deputy Commissioner of Central Excise dropped the duty demand of Rs. 90,00,334/- against the appel....

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....llants had raised pleas both on merits of the demand objecting to the same, and also on the question of maintainability of appeals by the Revenue before the Commissioner (Appeals) on the ground that while direction for preferring the appeals have been given to the Deputy Commissioner, it was the Assistant Commissioner who preferred the appeals and therefore the appeals before the Commissioner (App....