2004 (10) TMI 414

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..... er per : V.K. Agrawal, Member (T)]. Shri K.K. Anand, learned Advocate, submitted that M/s. Forbos Industries manufacture hot-rolled products of non-alloy steel which were chargeable to Central Excise duty under Section 3A of the Central Excise Act w.e.f. 1-9-97; that the Appellants had changed the parameters of their rolling mills after duly intimating the Department; that after changing the .....

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..... informed them under order dated 7-3-01, that the annual capacity of production fixed provisionally w.e.f. 13-12-97, be treated as final; that against the said order, they had filed an appeal before the Commissioner (Appeals); that the Commissioner (Appeals) has dismissed their appeal holding that the appeal is not maintainable as the Deputy Commissioner has merely communicated the order of the Co .....

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..... entral Excise Officer, lower in rank than the Commissioner of Central Excise, may appeal to the Commissioner (Appeals). The appeal to the appellate Tribunal under Sec. 35B of the Central Excise Act lies against the decision or the order passed by the Commissioner of Central Excise and order passed by the Commissioner (Appeals). In the present matter, the Deputy Commissioner (Central Excise), Divn. .....

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