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2003 (8) TMI 318 - CESTAT, CHENNAIExtract: .......pment. The original authority also noted that no reply was given to the notice. It is also noted at our end that this grievance now raised by the Counsel did not figure in the appeal before the lower appellate authority. 8. emsp In view of the findings recorded above, we affirm the order of the Commissioner (Appeals) and dismiss the present appeal.
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