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2008 (9) TMI 55 - AT - Service TaxMaintainability of appeal against a letter of the departmental authorities – unless there is a n adjudication resulting in demand for duty or penalty etc., appeal is not maintainable – held that assessee if desires to prefer appeal, he is required to pay requisite fee – contention of appellant that in terms of section 86(6), he is not required to pay fee, is wholly misconceived because provisions not envisage any exemption except in case of appeals by department or cross-objection
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