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2005 (3) TMI 375

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..... osit of duty and cess of approximately of Rs. 2 crores which the applicants have quantified as payable by them per month, arises out of the order of the Commissioner of Central Excise (Appeals), Chandigarh. However, after hearing both sides for some time on the stay application, we find that it would be possible to dispose of the appeal itself at this stage and hence with the consent of both sides .....

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..... nt Commissioner was not an appealable order and hence the appeal before the Commissioner (Appeals) was not maintainable. 3. On hearing both the sides, we accept the contention of the appellants that the communication dated 24-2-2005 is in the nature of an order affecting the rights of the party for the reason that the claim to avail the exemption has been denied and hence the communication is an .....

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