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2006 (5) TMI 231 - AT - Central ExciseExtract: .......the Commissioner was obtained. This would not render this order as that of Commissioner. In view of this, I hold that since this is an order passed by the Assistant Collector an appeal against the same will lie with the Commissioner (Appeals) and not with Tribunal. 3. emsp I accordingly, dismiss the appeal as not maintainable. (Pronounced in Court)
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