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2003 (10) TMI 536 - CESTAT, BANGALOREExtract: .......respondence with the Commissioner. He should have filed an appeal against the order passed by the Assistant Commissioner. Instead he has chosen to file an appeal against the letter issued by the Commissioner and in these circumstances, the said letter is not an appealable order. In the view I have taken, the appeal is dismissed as non-maintainable.
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