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2010 (5) TMI 81 - AT - Service TaxAppeal - commissioner of central excise to file an appeal - In view of the fact that there is no Commissionerate at Valsad, there cannot be a Commissioner of Central Excise Valsad and therefore even if the defect has to be rectified, it would not be possible since there is no Commissioner at Valsad. Held that: . Therefore defect cannot be rectified. In view of the fact that appeal has been filed in form meant for service tax appeal and in respect of a manufacturer who had availed cenvat credit and it should have been filed under Central Excise Act and during the relevant time there was no Commissionerate at Valsad at all, the appeal becomes not maintainable under the law and accordingly the same is rejected.
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