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2005 (3) TMI 649 - CESTAT, NEW DELHIExtract: .......an order passed by the Assistant Commissioner denying reimbursement of such charges cannot be appealed before the Commissioner (Appeals). Accordingly, the impugned order passed by the Commissioner (Appeals) is without jurisdiction and is set aside. The appeal of the Revenue is allowed. (Operative part of Order pronounced in open Court on 4-3-2005).
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