2012 (8) TMI 109

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..... none appeared on behalf of the respondents.   2. Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) 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 and in the present c .....

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..... orted in 2008 (226) ELT 704 (Bom) while interpreting the provisions of Section 35E (2) of the Central Excise Act at the relevant time held that the appeal is to be filed by the same authority who passed the adjudication order. In view of the above, without going into the other issues, we find no infirmity in the impugned order passed by the Commissioner (Appeals). 5. Appeal is dismissed. The Cros .....

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