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2005 (9) TMI 401 - CESTAT, MUMBAIExtract: .......ercantile overtime fees etc. collected from as assessee by the department, to provide services of an officer. The present appeal therefore, though an order passed by Commissioner of Central Excise (Appeals) under Section 35A, cannot be entertained by this Tribunal. 5. emsp The appeal is therefore rejected as not maintainable. (Pronounced in Court.)
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