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2002 (9) TMI 138 - AT - Central ExciseExtract: .......l order on 5-2-2002. Thus, the order passed by the ld. Commissioner had already merged with final order passed by the Tribunal on 5-2-2002 much before any order was passed by Central Board of Excise and Customs under Section 35E(1). In the circumstances, we hold that the appeal filed by Revenue is not maintainable, therefore, the same is dismissed.
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