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2006 (7) TMI 120 - AT - Central ExciseCommissioner Central Excise held that the appeal filed by the department is not maintainable on the ground that the Commissioner, Central Excise had directed the Asst. Commissioner who was not adjudicating authority and therefore the appeal was not legal and valid u/s 35E(2) – as per section 35E(2), such authorisation could have been given only to the Addl. Commissioner and not to any other authority subordinate to adjudicating commissioner – impugned order upheld
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