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2012 (8) TMI 109 - CESTAT, MUMBAIMaintainability of appeal – Held that:- As per the provisions of Section 35E (2) of the Central Excise Act, the appeal against the adjudication order is to be filed by the same authority who passed the impugned adjudication order - in the present case the adjudication order is passed by the Joint Commissioner whereas the appeal is filed by the Assistant Commissioner of Central Excise - no infirmity in the impugned order passed by the Commissioner (Appeals).
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