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2002 (2) TMI 209 - AT - Central ExciseExtract: .......om filing the application. 31.In view of our discussions above, we do not find any substance in the contention that the applicant must be the same person, namely, the Commissioner who made the adjudication order. We find no infirmity in the application made by the Commissioner and we therefore find that the appeals filed by the Revenue are tenable.
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