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2007 (4) TMI 593 - AT - Central Excise
The judgment by Appellate Tribunal CESTAT, Ahmedabad addressed a procedural issue regarding the filing of an appeal. The Commissioner (Appeals) filed the appeal instead of the authorized Joint Commissioner (Review), leading to a preliminary objection. The Tribunal allowed the department to rectify the error and file an amended appeal within 45 days as per the Committee of Commissioners' directions.
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