2005 (5) TMI 11

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..... d today by the learned JDR. There is no representation for the respondents despite notice nor is there any request of theirs for adjournment. In the circumstances, the appeal is being taken up for disposal. 2. It appears from the records that the department had issued a show cause notice to the assessee on 15-3-2000 for recovery of duty of Rs. 1,57,980/- from them for the period 8/94 to 8/99 as a .....

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..... er-in-Appeal No. 7/04 dated 18-2-2004, which is the order impugned in the present appeal of the Revenue. The impugned order has relied on the Tribunal's Larger Bench decision in the case of CCE v. LML Ltd. reported in 2002 (143) E.L.T. 431. 3. The only ground raised in the present case is that the order of the original authority had been reviewed by the jurisdictional Commissioner on 9-5-2002 whi .....

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..... et aside by the appellate authority in the appeal field by the assessee, whereby the order of the original authority had merged with Order-in-Appeal No. 154/2002, against which the only remedy available to the Revenue was to prefer appeal to the Tribunal. Hence the appeal filed by the Revenue against the order of the original authority was not maintainable after 31-10-02. The impugned order to thi .....

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