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2001 (11) TMI 210 - CEGAT, KOLKATAExtract: .......appeal against an order passed by Commissioner (Appeals). The appeal is to be filed by the adjudicating authority. 7. 8195 The decision relied upon by the Commissioner (Appeals) as reported in 2001 (128) E.L.T. 133 (T) 2000 (41) RLT 915 (CEGAT) is also to the same effect. As such I do not find any merits in the Revenue s appeal and reject the same.
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