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2005 (7) TMI 594 - CESTAT, MUMBAIExtract: .......k of the Commissioner is concerned, I observe that what he says is correct. The original reversal is only a kind of a deposit of the disputed amount. It needs to be confirmed by a formal order, which is appealable unless such an order is specifically waived by the effected person. 6. emsp The appeal is rejected. (Operative part pronounced in Court)
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