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2006 (7) TMI 467 - CESTAT, BANGALOREExtract: .......appeal under the provision of Section 35E(4). The Larger Bench observed that the authorised officer has to be an officer of the level of adjudicating authority and not an officer subordinate to him. 14. emsp In view of above, we uphold the order of Commissioner (Appeals) and reject the appeal filed by the Revenue. (Pronounced in Court on 12-7-2006)
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