2007 (6) TMI 381

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... espondent. [Order]. - In these three cases, the Additional Commissioner passed orders of adjudication dropping the proceedings initiated in the show cause notices issued to the appellants; the Commissioner reviewed the order passed by the Additional Commissioner and authorised the Assistant Commissioner to file appeals before the Commissioner (Appeals); the appeals were rejected by the Commissi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ibunal's order in CCE, Nagpur v. Lloyds Metals & Engg. Ltd. - 2003 (159) E.L.T. 1144 (Tribunal) = 2003 (59) RLT 225, holding that appeals filed by Assistant Commissioner against orders of Additional Commissioner are not maintainable as the direction could only have been given to an officer equal in rank to the officer passing the adjudication order, is squarely applicable. The Larger Bench has als .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X