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2003 (8) TMI 426 - CESTAT, KOLKATAExtract: .......n-application of mind on the part of the Commissioner or his poor understanding of the Tribunal rsquo s decision. I hold that before filing such type of infructuous applications, the Commissioner rsquo s Office would properly apply their mind and understand the Orders passed by the Tribunal. The Miscellaneous Application is disposed of accordingly.
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