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2003 (7) TMI 620 - AT - Central ExciseExtract: .......r was directed by the Board to file an appeal before the Tribunal. He was not having any jurisdiction to further delegate such powers to the Assistant Commissioner. Inasmuch as the matter is covered by the above decisions of the Tribunal, we hold that the present appeal has been filed without any authority of law. We, accordingly, dismiss the same.
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