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2007 (1) TMI 404 - CESTAT, MUMBAIExtract: .......als) Rules, 2001. Therefore, there is no legal provision providing for filing of cross-objection before Commissioner (Appeals). I therefore find no reason to interfere with the finding of the Commissioner (Appeals) that the memorandum of cross-objections before him is not maintainable in law and accordingly dismiss the appeal. (Pronounced in Court)
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