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2002 (1) TMI 462 - CEGAT, NEW DELHIExtract: .......have no cause of action whatsoever to come up in appeal against the impugned order of the Commissioner (Appeals). The appeal of the appellants, in our view, is not maintainable. 5. emsp In view of the discussions made above, the impugned order of the Commissioner (Appeals) is upheld and the appeal of the appellants is dismissed as not maintainable.
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