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2002 (4) TMI 122 - AT - Central ExciseExtract: .......eal before the Commissioner (Appeals) under Section 84 of the Chapter V of Finance Act. The Appellate Tribunal therefore held that the Appeal filed by the Deputy Commissioner and the Order passed by the Commissioner (Appeals) on that Appeal is a nullity. Following the ratio of the said decision, we set aside the impugned Order and allow the Appeal.
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