2007 (11) TMI 214

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..... apathy, Member (T)1. - Heard both sides. Shri N.C. Chowdhury, ld. DR appearing for the Department states that these appeals have been filed by the Department and that these involve undervaluation. To a query from the Bench, he refers to paragraph 3 of the Grounds of Appeal in Appeal No. 513/04 which reads as under: "The Commissioners' (Appeal-IV), Central Excise, Kolkata observation at para '10' .....

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..... ates. 3. We also find that the appeals filed by the Department do not indicate that the jurisdictional Commissioner filing these appeals has come to a conclusion, as required under Section 35B (2) of the Central Excise Act, 1944, that the order passed by the lower appellate authority is not legal and proper in his opinion, in the absence of which no appeal can be entertained by this Tribunal. 4. .....

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