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2009 (1) TMI 121 - AT - Service TaxAppeal by department - Commissionerate has passed the impugned Order-in-Review under Section 84 directing filing an application before the Commissioner (Appeals) – held that there is no provision for Commissioner to review order passed by his sub-ordinate officer and direct filing of appeal against it before Commissioner (A) - held that Commissioner had no authority to act as Commissioner of Central Excise, Siliguri having not been so appointed by the Board as required under the law - On both counts, the said O-I-R cannot be sustained and subsequent Appeal and the Order-in-Appeal cannot survive – intital O-I-O passed by the Deputy Commissioner sustains
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