ORDER
Shri V.K. Agarwal
1. Shri P.R.Das, learned Consultant for the appellants submits that the impugned Orders has been passed by the Commissioner of Central Excise and as indicated in the preamble to the impugned Order, the appeal had been filed by them before the Tribunal.
2. Learned J.D.R., Shri A.K.Chattopadhyay for the Revenue mentions that the appeal against the Order of the Additional Commissioner lies with the Commissioner(Appeals) and by mistake, the preamble to the impugned Order directed the appellants to file appeal before the C.E.G.A.T.
3. Taking all these facts into considertion, we transfer this appeal to the Commissioner(Appeals) and as the present appeal has been filed in time with the Tribunal, the appeal with not be treated as time-barred on the records of the Commissioner(Appeals).
4. Registry is, therefore, directed to transfer all the papers to the Commissioner(Appeals) for further proceedings.
Dictated in the open court.