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2008 (9) TMI 670 - CESTAT, CHENNAIExtract: .......r of Customs rdquo . It would follow that ldquo Commissioner rdquo figuring in clause (a) of Section 129A(1) cannot be substituted with ldquo Chief Commissioner rdquo . 3. emsp The objection raised by the ld. counsel is valid. Accordingly, the present appeal of the department is dismissed as not maintainable. (Dictated and pronounced in open court)
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