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2005 (9) TMI 449 - CESTAT, MUMBAIExtract: .......authority. The decision informed by the letter impugned herein, would not qualify to be an order of an adjudicating authority. The appeal is held to be not maintainable appeal is therefore dismissed. The appellants are directed to approach the Commissioner who should grant a hearing and thereafter issue an adjudication order. (Pronounced in Court.)
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