TMI Blog2007 (9) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... nue has been dismissed relying on the decision reported in 2005 (66) RLT 324 in the case of CCE, Mumbai-III v. M/s. Metro Street Rolling Mills Ors. At the hearing of this Appeal on behalf of the Appellant learned Counsel also draws our attention to the judgment of this Court in Central Excise Appeal No. 3 of 2004 and other connected Appeals decided on April 23, 2007. 2. On the facts here, we f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Khopoli Division, 1st Floor, Central Excise Building, Plot No.1, Sector -17, Khandeshwar, Panvel." 3. There is no dispute that this Court on the interpretation of the provisions of Section 35E(2) has taken the view considering Section 35E(2) as it stood that the directions can only be issued to the Adjudicating Authority. On the facts in the instant case the direction was issued to the Adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om an illegality or merely an irregularity. If it be an illegality the Appeal had to be dismissed. If it be an irregularity it was open to the Tribunal then to pass such discretionary order in the matter. 6. Considering the above, the impugned order is set aside. The matter is remanded back to the Tribunal for reconsideration in terms of what we have set out above. Appeal accordingly disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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