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2007 (4) TMI 444 - CESTAT, NEW DELHIExtract: .......ion of the Superintendent of Central Excise who is a proper officer under the Central Excise Act, 1944. So, the direction issued by the Superintendent of Central Excise by his letter dated 25-5-04 is an appealable order. Therefore, I do not find any merit in the appeal of the Revenue. The appeal is rejected. (Dictated and pronounced in open court).
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