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2005 (6) TMI 330 - CESTAT, MUMBAIExtract: .......municating the Commissioner rsquo s decision to reject the request cannot be entertained. The appeal is returned, with directions to the Commissioner to hear the appellant and thereafter pass a speaking order. Appellants at liberty thereafter to file a copy of the said order and pursue the appeal. 3. emsp This appeal is disposed off in above terms.
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